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

========Don't cause an unnecessary expensive turn--collect the rent.Good Luck!       

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

Because either one of these two tax claims accomplishes something that is normally prohibited: allows you to deduct real estate losses against high W2 income.

I'd ensure that the water loss is actually the new toilet.

Did it twice more once for breakeven and once for a loss, not to mention my time.  

NY times did an expose on insurance company losses that should make you worry. https://www.nytimes.com/interactive/2024/05/13/climate/home-...

. ;-)Profligate spending ( undisciplined, un-necessary debt) has risen by an additional $22,091,000,000,000 ($22.9 trillion) for 76,636,000 new houses at $300,000 each and everybody would have a new house.

This is somewhat hard to follow but I think what you're saying is that your business partner filed a personal articles insurance claim and they ran a loss history report on your partner when applying for insurance on this duplex?

To me, the best thing you can do is find a buyer who is willing to buy them from you via a quit claim deed (even if it's at a loss) so that you can start over.