.) ($115k times 5 times 3.636363% = $20,909 @ 25% = $5,227)So my WAG = $22,477 taxes owed federal plus any state taxes where you and/or the property reside. 

I thought I did all the math (Federal capital gains, GA taxes) but panicked when I realized I'd likely have to pay CA capital gains on top of these?

People tried to purchase RR’s Pacific Palisades home while he was President with a fraudulent transaction and were convicted and given a Federal vacation.  

If so, does Idaho state income tax impact my Federal tax return at all (i.e. taxed twice?)

These are the exceptions of rent control:Exemptions to Rent ControlDwelling units expressly exempt from rent control per state or federal law.Dwelling units occupied after February 1, 1995.Single-family homes, condominiums and townhomes.Subdivided interest in a subdivision.Government subsidized dwelling units.

@Jasmeial Jackson and Account ClosedYou both seem a bit naive about federal laws regarding this.The primary law that governs how institutions can use or share personal information about consumers is the Gramm-Leach-Bliley Act of 1999.

Beside the use of a single asset entity as noted above, the basics available to all are that your retirement funds are exempt from creditor attachment either through Federal or state law; annuities and insurance is exempt in Texas, Florida and a number of other states, as well as homestead exemptions.

A 1031 exchange is performed the same in all states since it is a federal statute. 

They have to report that on the Federal Depreciation Schedule that is required from year to year on your property anyway.

In my view, tax benefits are almost negligible ($10,000 max annual deductible), the tax on capital gain in $2.8 million would be around $850,000 (federal + state tax), total profit is -$1,350,000.