What would you do with this case?

[Ouman You]

Hi guys,

I'm trying to help a relative here and I need your insight.

She bought her house for 70k in the 70s, now the area is well sought after in SM and it's worth north of 3.2MIL....it was never rented and now that she wants to sell...we found out that there will be a 32% capital gain tax...after deducting the 250k (single) + 70k (original price)+ 90k (renovations)...she will have to pay a little above 900k in taxes and wont be able to get a house for 2.5MIL that she liked. 

We were told that she is not qualified for the 1031 exchange, since the house was never rented before. Other than that she does have other rental properties...what would you guys in this case?

Thank you!!!