About 90k that will be taxed at 40% if I take it now.

I 100% endorse adding in the escrows for taxes and insurance to set the buyer/borrower up for success. 

So, when Trump changes to no tax on tips I feel inclined to change my rental income structure.50% reduction in rent.Previous 50% made up from a mandatory nontaxable tip. 

@Nicole GrazianoI recommend that you have a consultation with a real estate tax accountant regarding your taxes.Bigger Pockets is a great place to find a real estate tax accountant. 

The townhouse is located in Aspen’s sought-after lodging district, where STRs are fully permitted.

If you are doing long term rentals and raising rents, you will have turnover of a significant number of tenants after their year of renting when you raise their rent.

Instead, You get to use the tax for your own benefit and purchase better property/ properties.

Yes, do the tax exchange if you can.  

Good morning BP Community!  I have several opportunities to snag up a self storage complex and a 18 unit apartment complex on creative financing . Both are almost set in stone.   My problem is coming up soon..  very s...

Your question has been debated between BP tax experts both privately and publicly, for example here: https://www.biggerpockets.com/forums/51/topics/819991-expens...And we ended up where we started: no consensus and no clarity.There have also been court decisions that support my interpretation, even though I personally find these court decisions debatable.