Is there an advantage to selling to your renter over an outside party, or are you trying to be charitable to her?

You could also donate charitable deductions.

You'll see new (to me) acronyms like LUQs (Large Unusual Questionable Items) and, in the text, exactly what the IRS "flags" as issues that warrant examination, like large cash charitable contributions, companies that only have expenses (no income), at-risk loss rules for large pass-through entity losses, stringent requirements for the rehabilitation credit, SFR with no income and $137,111 loss, etc.

They may gripe that they're losing some territory, but you can talk to them, explain that as a charitable gesture you've dedcided to forgo this years rent increase....You may check with your building deprtment before you knock out, they may require that new construction must look like and resemble the existing houses.

Requalify her on her own income and if she does not qualify then give notice that you are nonrenewing their lease (helps that you are already month to month).If you had a longer term lease I would offer to let them out of the lease with no fees as long as they leave within x amount of time and turn over the property on a schedule you define.If you want to be a nonprofit, make a charitable donation to one.

Save it in case the expense comes up at some point in the future; invest it so the money compounds in the coming years; donate it to a worthwhile charitable cause; spend it on some toy or doodad that keeps burning a hole in my pocket; whatever.By including the money in the Contingencies category, I've already "spent it" on something.

My buyer is also a charitable organization that I believe in a lot so I plan to take whatever a "reasonable" assignment fee would be and take substantially less but would still like something. 

A few things good advisors do to justify the costs:Low cost well diversified investingOngoing tax planning and reviewing tax returns annuallyReviewing your financing options and giving recommendationsReviewing insurance policies periodically to make sure you have adequate coverage at a reasonable costMake sure you have an estate plan and it stays currentHelp you analyze you properties and determine what your rates of return areReview employee benefits and stock options to make sure you're taking advantage of whatever is offeredAnalyzing pension benefit options and Social Security optionsRetirement planning, college planning, charitable planning, etc.If an advisor is only managing investments, 1-1.5% is high.

Same with the liquor store, gas station, or flower shop.Before you think I'm a cruel human, I plan to give away $60,000 in charitable contributions this year. 

@Patrick Liska  PA DOES have state inheritance tax, and it applies to PA real estate, even if owned by somebody out of state, like NJ.  0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger; 4.5 percent on transfers to direct descendants and lineal heirs; 12 percent on transfers to siblings; and. 15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.