Typing out all the possibilities & explaining the combination lease back & 1031 would be arduous .In a nutshell, for an effective solution you need to calculate her gain & then brainstorm solutions to solve the sellers situation.

. ;)  But there is a very good reason for that--the only person qualified to give you advice about the legal effect of any contract, how it will affect you, and how you should paper your transaction is an attorney that you hire.  

Experts say that younger is usually better when you’re planting trees, but if you’re selling within three to five years, you’ll need some size to get the full effect.

., still more cost effective?

@Joe Splitrock  city of Portland has passed some tough laws.any apartment now over 20 units that is build must have 20% for low income.so all that did is have developers apply and receive 7000  that's SEVEN THOUSAND doors IE permits for developments for 7000 apartment doors that don't include this rule  it was all done Q 4 2016.new law went into effect Q 1 2017  take a guess how many doors are being applied for in the entire quarter.... 175 that's it.. in our region we build about 10 k housing units a year  about 60% SFR rest multi... building new buildings in the city of Portland will come to a trickle and there will be NO subsidized apartment units like the politico's hoped for.PDX also just had another measure that was being voted on this week.I have no dog in the hunt as I am strictly a value add guy and builder.

Both scenarios would be taxed the same, short term capital gain is your effective tax rate.Mike

This is probably time to mention that I am telling you to be aware that there are many blood-suckers on the Internet and just be aware of their intent and they know how to sell based on emotion to sell things you do not really need and real estate brings in a bunch of money from beginners that have not learned yet to be aware of them.I do think that technology has much to do with effective marketing and sales.  

So  her total effective finance charges for the balance of the mortgage is actually [ 3.625% + 0.85% = 4.475% ].Now that we know her actual interest rate, we can plug it into our formula.( [ 4.475% * $314k ] + [ 8% * $14k ] ) / $328k = 4.625%.So, 4.625% is the target to beat.

A recommendation is just that, a recommendation for convenience or cost effectiveness.

Because the Shingles will soon be reaching the end of their effective useful life of 20 years.