Cut your losses and get her out.

I told my tax accountant that it should be considered as passive income to offset the passive loss from my rental property.

Take a loss if you must.

(Many syndicators are selling at a loss right now because they did not account for these things.)  

In short, if I invest $100k on a new property for long term rental, I want to make sure that I can position the $100k fully as a business loss in 2024 reducing  my total taxable income by $100k. 

Overall I would treat this investment as a high risk gamble and willing to accept loss if it failed but It's also a very interesting process to understand how the industry works.

Also, the hearing loss is not the great, have it checked out.

Your focus should be on avoiding loss, not earning extra.

Most of these buyers will have to sell at a substantial loss to get out and have so far been unwilling to do that.  

Imagine taking the 20% loss for selling as a portfolio and then the 1031 fails for some reason.