To defer all tax you must purchase in total at least as much as your net sale.

Are there any fees/taxes associated with AL licenses?

STR seems to have better tax benefits (in the right market) but is it worth it at a distance ???

Specifically:Will the lender only consider the rental income from the two legally zoned units, even though all three rental incomes are declared on your tax return?

This is tax free. 

There’s so much to learn here, and I’m sure you’ll find it incredibly helpful.

If 1031 is to be implemented it must be done on the property level.2. 1031 generally does not apply to IRAs since they are tax-exempt. 3.

Taking a break from buying but not from learning and networking. 

Quote from @Ryan Daulton: Since learning that cash flow from real estate that was purchased from self-directed IRAs is taxed, and that I would not be able to claim depreciation on this property, what are the advantages to buying real estate with self-directed IRAs vs. other investment types like stocks and mutual funds?  

You need to have the income and tax liability to support the depreciation.