Probably stating the obvious here but your going to continue to have this problem until you install some drainage that directs all that water from the downspouts and any residual surface water, to the street (pop up drainage emitter near the sidewalk).

I’m working to eliminate those in most of my buildings through the Installation of propane heating systems.

Drain tile (which is basically a black pipe with holes in it) should be installed around the outside of the foundation and go in under the basement floor to the sump.

You are also likely to pay more for contractors and get a lower-quality install because you are not there to supervise. 

It's a strict 2-year requirement.As for strategies to avoid capital gains on the sale, if your client doesn't meet the ownership and use requirements for the Section 121 exclusion, they might explore other options such as:1031 Exchange: If the property is an investment property rather than a primary residence, your client could consider a 1031 exchange to defer capital gains tax by reinvesting the proceeds into another investment property.Installment Sale: If your client is willing to accept payments over time, they could consider structuring the sale as an installment sale, spreading the recognition of the gain over multiple tax years.Charitable Remainder Trust: If your client is charitably inclined, they could contribute the property to a charitable remainder trust, receive income from the trust for a certain period, and then have the remaining trust assets pass to charity upon their death, potentially reducing or eliminating capital gains tax.These are just a few options, and your client's specific financial situation and goals would need to be considered in determining the best approach.

being a new build we had to add some basics, like blinds and a yard (including a sprinkler system that I installed myself, I learned a lot there)What was the outcome?

-new flooring throughout-removing the wallpaper and floating the walls -fresh paint throughout (cabinets and garage included)-new appliances -installing an electric stove-new cabinet and lighting fixtures-new shower, bathtub and sink fixtures What was the outcome?

And you are using all of the proceeds from your sale as the down payment you will defer all tax.On the other hand - if you're wanting to sell your property and carry the note back as seller financing to the buyer you will either pay the tax on the note (but it will be an installment sale and so the tax will be spread out). 

I personally don’t like installment sale contracts or contracts for deeds, especially over long periods of time.

They suggested adding an external cleanout for about $8,000, and we agreed to split the cost by adjusting the home’s price.However, after installing the cleanout, we discovered that the actual problem was far more severe.