Boot includes any cash retained or the difference if the replacement property is of lower value than the relinquished property.

The account is "Vacasa"'s, not his.Likewise, if Elon Musk decided to buy Vacasa and tomorrow, I'm pretty sure he would retain the accounts as they are assets of the business he's buying, not any particular person.  

. $50k sounds like a lot to you but with the price of materials and of qualified labor, it does not go too far.

I am 70% thru the materials and will likely go back and do a quick review of all materials before siting for the exam.

I'm working my way through the material on BP and other places to learn right now.

Between Brookings and Astoria there are many county properties that cam retain their vacation rental usages or qualify for a new license.

Retaining your current home at a 2.875% mortgage rate maximizes cash flow, while accessing $65K in equity provides liquidity for your next steps.

For example, for any lease-related activities (negotiating terms/pricing, signing lease, etc.) could I just have a real estate attorney on retainer to do these activities? 

If she lives rent-free, you retain control of the property but lose the ability to claim rental-related deductions.For long-term planning, consult a CPA and attorney to ensure compliance with tax rules and align ownership structure with your goals, including potential conversion to a rental or estate planning considerations.

The strip of land is utterly worthless to anyone but him but he's happy to pay $450k to resolve everything without the courts input.I retain 100% of my building, 99.999% of my land, and 100% of my existing mortgage.