Cleve, does not care , but its still a terrible idea for the reasons I mentioned, 

As mentioned, above they will need to review the plans and possibly complete their own drawings before stamping.   

As you mentioned, your appreciation is based on the 700k figure but you are also getting debt pay down as well.

Like you, I was concerned about potentially triggering a due-on-sale clause with the lender.However, I spoke with my lender, and while he confirmed that technically this could trigger a due-on-sale clause, he also mentioned that in practice, it’s very rare.

That's not an option with lending.You mentioned the 'sneaky' rental BP strategy. 

@Daniel Windingstad someone else mentioned Florida, I'll just chime in and say Florida is probably not much better for cash flow unless you go C/C- properties, but regulations probably are better than your current situation.

However, as others have mentioned, it’s not common for tax professionals to review just one form, like the 8824, without seeing your entire tax situation.1031 exchanges can get complicated, and reviewing only part of the process might lead to errors or missed details.

As a Contractor myself, on my New Constructions I use Lawson windows and I NEVER had a problem with these windows that involves quality, I’ve had problems with the other manufacturers that were mentioned above.

Congratulations,These costs look reasonable, but as you mentioned a double origination fee that they'll remove, so all good.

As mentioned above by others, cost segregation is an option.Additionally, contributing to your IRA is another option.