Seller afraid of capital gains

[Gary Alford]

Whats up BP fam,

I just got off the phone with a owner of a house I found while driving for dollars. She says she wants to sell but she is afraid of paying capital gains taxes because she was killed by them when selling a different property. So this is the reason she has just held on to this one after owning it for 40 yrs. She paid $2500 for it back then. 

Is there away around that or is she just stuck paying those no matter what. I know people do 1031 exchanges to avoid paying the taxes but that won't work for me as far as trying to wholesale it. Even if not for this deal but for future knowledge, how is it possible to avoid paying them?

Gary