Here are some tips to mitigate capital gains on real estate sales:Use the Primary Residence Exclusion: If you have lived in the property as your primary residence for at least 2 of the past 5 years, you may be eligible to exclude up to $250,000 ($500,000 for married couples filing jointly) of the capital gains from your taxable income.Consider a 1031 Exchange: A 1031 exchange allows you to defer capital gains taxes by investing the sale proceeds into a similar property.Make Capital Improvements: Upgrades or improvements made to the property can increase the tax basis and reduce the capital gains.Time Your Sale: Timing the sale of your property during a period of low home values can reduce the amount of capital gains subject to tax.Donate a Portion of the Property: Donating a portion of the property to a qualified charity can reduce the amount of capital gains subject to tax.Seek Professional Advice: Consult a tax professional or financial advisor for personalized guidance on minimizing capital gains taxes.Note: Tax laws are subject to change and can vary depending on the jurisdiction and specific circumstances.

Even if mom and pop were a thousand or two higher, I would go cash.But because I believe in individual home ownership and as an act of charity, I went back to the highest priced owner occupant and asked them to raise their offer to a bit less than the best corporate cash offer AND waive the appraisal. 

All hands off passive investments allowing you to work, travel, contribute time to charity, whatever. 

You're essentially running a charity.

You say you want to help her out, so can we assume you run a charity?

This week I was doing some charity work helping out someone having a hard time making apartment rent.  

Just remember if you let your emotions make the decision, then it becomes a charity and not a business.

Everyone wants to have enough income that they're comfortable, can do the things they want in life, provide for their families, charities and descendants, and (maybe) never work again.

Be a good landlord and follow the law, if you still feel guilt after that donate your money to charity.

It appears to be a charity case, older gentlemen, no next of kin or family that he associates with, on fixed income, nurse comes to visit daily.