I want to preface this by saying I'm an absolute newbie when it comes to real estate investing, but the more books and resources I consume, the more I find myself gravitating towards commercial real estate, specifically hotels!

If you did and had problems leave them a review with the Better Business Bureau, here and also contact the FTC Consumer Protection division.

We have had brief discussion regarding general Q&A information, and proceeded to provide an ARV price range that would be very attractive to me. 

Use 1031 Exchanges to Defer TaxesIf you’re selling a property, a 1031 exchange allows you to defer capital gains taxes by reinvesting the proceeds into another property.

You invest in something else, for example in a more profitable place, and the you use the proceeds of the investment to buy a property in Costa Rica when you retire.

His reason was the only thing he knew to do with the proceeds was to loan it back out at 12%, and he would be "behind" where he is now in cashflow.His proceeds would have given him options up to and including PE, but he is a simple man and in his case holding was the option for now. 

Perhaps check with a local attorney before proceeding.

And end of year actuals never pencil out like the spreadsheet...I'm not saying that it's a bad idea; I would just urge you to proceed with extreme caution.

Alternatively, yes you could sell, pay taxes on the gain, and use the proceeds to help your mom directly.Would suggest for you to talk to a CPA and a 1031 specialist to confirm your best move!

Are there any potential risks or downsides I should keep in mind before proceeding?