There are multiple moving pieces that become much more difficult it place when there are three buyers for every for sale property.Many wholesaling intermediaries concentrate on property that for one reason or another is not likely to receive much interest from the “usual” buying public.

Also someone helped her with the 1031, so a great starting point as well to go back to the accountant/intermediary on this one to get a postion.     

Where is that intermediary guy (from FL?)

Thanks what about another lot that my wife and I own feee and clear can that be sold to an temporary intermediary, built on and then 1031 exchanged into once the rental home is built?

If you want to do a 1031 exchange you have to use the services of an unrelated 3rd party called a qualified intermediary. 

This was my first 1031 and it was very easy on my side our real estate agent helped with the whole process as he sold our old building and found us a new one and recommended the intermediary for the 1031, we did have to pay some capital gains taxes on the 55k cash I kept back from the 1031 for the building renovation.

I have reached out to a few online companies that claim to be an intermediary for networks of brokers who can provide the service.

If I were in your shoes, I'd reach out to a commercial lender and a 1031 exchange intermediary before you put your SFH on the market to ensure you'll be able to follow through on the back end. 

Of course I am not a CPA or 1031 Intermediary.

With how litigious everything is today I’m not sure I’d enter into a subject to as a principal; for sure I wouldn’t do it as an intermediary where I’d be the first on sued, where a judge would look to me as the “professional” responsible, where even if my E and O insurance covered it my rates would go sky high, and where I’d have no standing to try to take corrective steps in the future to blunt any costly lawsuits.