Your only real question here is how much additional equity can you earn before you sell before the rate resets and before you lose your capital gains exclusion, versus the opportunity costs if you sold and cashed out now.

Looking forward to seeing your portfolio grow.Feel free to drop me a note if you need any help with cost segregation (how to reduce your taxable income using advanced depreciation).Chris Schmidt-Löffler

This is particularly effective when paired with bonus depreciation provisions.This method not only helps reduce your tax liability but also enhances cash flow, making it a powerful tool for real estate investors looking to grow their portfolios.3.

Similar to what you said I knew I needed cash reserves for our business but didn't want that money laying around in a checking account not earning any interest.For book keeping I recently transitioned from Google Sheets to Stessa. 

I ran into this recent TurboTax article  that led me to believe it was possible: Second, you may have a net operating loss (NOL) if the Section 1231 loss is large enough to reduce your other income below zero.

Right now, focus on being the best salesperson ever and keep earning before you spend.

Are there any safeguards to reduce your risk from the property seller?

All else being equal, lower mortgage rates reduce the cost of ownership and, thereby, allow more people to afford to buy.

So, the real estate broker/agent would have to inform the seller of the fair market value of their home, making it much more difficult to earn a profit larger than what a real estate commission would be.  

I also have a good amount of capital.Looking to get into flipping to earn more capital and also hold some properties to build my portfolio.