If you are looking to acquire the other half, there are ways of doing the transfer that minimize capital gains tax for you mom. 

Sometimes if there isn't an agent involved (or an agent that isn't properly engaged) the software will use incorrect assumptions due to errors in public record and available data. 

It's best to delead when the units are vacant to avoid extra costs like hotel fees.In the case of a property transfer where a child under the age of six will reside in the property, the new owner is responsible for bringing the property into compliance on or before 90 days of the transfer of ownership.

I’d want to know if I could just transfer all property to my own name, like if I have the right in LLC to buy & sell for the LLC, can’t I just sell them to myself for a nominal fee?

Why are you transferring it to a LLC?

The speaker who had been friendly to the other questioning attendees suddenly tensed up and became very defensive when asked questions regarding risk, statistics and etc.in regards to the quick sell process (run for the hills... it’s the data hungry engineers!).

From time to time, you transfer funds from business to personal, and then you can use it for whatever you want.

@Dave Meyer The Data Deli himself!

@Darrell Kirby unless you know what you are doing, letting someone buy your rental, "Subject To" (the existing mortgage) is not advised.Typically, they will want you to transfer the deed to them, but keep the mortgage in your name.

@Spencer Perron check the data.