I'm by no means an expert on 1031 exchanges but you can find experts on BiggerPockets if you end up needing them.There are a few other things that come to mind, I'll put them in order of most to least applicable based on the situation you've laid out.Offset any capital gains with capital losses - Maybe she owns some stock to use an easy example, and it hasn't done well. 

The accounting giant dominates the industry, and in certain applications can be very good at what it does.

I have about 10 applicants for a property.

BOE = Building basis less land value * 20-30% * applicable rate (now 60%)

It's also helpful to have pay stubs and a W-2 form on hand to bolster your mortgage application.

Once  the arhitect is through with the preliminary work, the GC can help value engineer the design before the final permit application submission is made.

HOWEVER I currently have a single man who filled out his application and negotiated 10% lower rent with me.

Is your DSCR ratio greater than 1-meaning are you cash flowing (according to the lender's criteria of mortgage, property taxes and insurance (and HOA) if applicable).

However, typically, property taxes are based on the assessed value of the property and the applicable tax rate.In your example, it seems you're referring to the timing of payments rather than the calculation of the tax itself.

"NINJA" (No Income No Job Applicants) loans are a thing of the past.