I have had several offices in Tampa but now in Pinellas and these get submitted and approved every day.

Here are two strategic recommendations:1) Learned about Stepped up Basis.

This is how the bank operates on a regular basis. 

I could see them implementing it for 2024 still with the ability to depreciate the remaining basis on a property that was 80% depreciated in 2023, but it's likely a bit much to have everyone go back and correct 2023 at this point.

I met with sellers on a regular basis (both in parks and on land).

How does the transfer affect the stock/debt basis? 

The following is from Stessa in regards to your situation:"The cost basis used for depreciation in this situation is the purchase price of the home plus certain closing costs, plus qualified capital improvements (such as a new roof or other renovations).

Your gain and tax is determined by the net sales price ($240K ish) minus the adjust cost basis ( your purchase price plus capital improvements and minus depreciation).A bigger concern though would be that if you are wanting to do a 1031 exchange you probably should not refinance right before a sale. 

What is the tax basis for the lot and what income tax will you owe?

A great PMC (Property Management Company).Whatever rental you buy, they have to deal with it every day.