Last minute capital gains strategy for CO condo sale

[Joan MacDonald]

Posting for a friend (like, really I am). She needs strategies to avoid capital gains for a sale coming up in a few days. Owner is a NY resident. Subject property is a condo in CO. Sale date: Monday Nov 8, 2021. Ownership since 2010. Owner-occupied for 6 years. Rental for 6 years. Never took depreciation or upkeep/capital improvement expenses on schedule E but always claimed full rent income. Owner wants to avoid capital gains in any way possible but she has no prospective properties for 1031 exchange. So she's researching extensions to 1031 exchange due to covid, self-directed IRA setup, conveying the property into an existing regular 401k before the sale. The issue is the short time period before the closing. Thanks in advance for thoughts on avoiding cap gains!