Looking for advice from a deal artist

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I started a direct mail marketing campaign here in California the first week of this year looking for open lots to build spec homes in a community I'm familiar with and built in before.  The great news is that I've had a 40% response rate after only two rounds with a few motivated sellers, however I need advice on what to do with the following response I received from an owner that I consider a reach but still "on the fence".

Now, I know she said that she wouldn’t be selling the lot but I won’t give up there, I’m convinced that I can present her with a solution that benefits her or hire a CPA for her that has one.   After talking to my CPA and doing some research on my own I do see that she has a point regarding her cost basis on the land. If she puts the property into her will and leaves it to the children, then upon her death, the kids receive a step up in cost basis to the fair value as of date of death.  After a few hours of research and with some editing work provided by my CPA I sent her an email thanking her for response, sent condolences regarding her husband and then offered up a few ideas regarding a 1031 exchange and offering to pay for a CPA to investigate other options for her.  She responded with the following email:

Obviously a morbid sense of humor but I still think I can find a way for this women to benefit from making a deal with me this year. She made a point regarding rentals, but I never mentioned a rental. I have been trying to wrap my brain around how trusts are structured and if there is any way she could put the property in a trust for her children before selling to me in a manner that would defer taxes. Another factor that I've been looking into is if/how her regular HOA dues (current $2K/yr) and taxes could be wrote off on her capital gains since she has owned the lot since 1985 and transferred the deed solely into her name in 1995.

Some additional background on the project we have planned for this lot:

• $100K for the lot
• $250K-$300K build cost
• $620K for comparable sales (same home we sold in December)

What does everyone think?

• Should I let this one go and hope her kids contact me way down the road?
• Is there any type of solution I could present to her that I’m not seeing?
• Should I have a CPA contact her on my dime to try and work out a solution?