This is one of the reasons I use a CPA for everything.

@Matthew Samson, The conversion into a rental and then 1031 can actually be used with the primary residence exemption as long as you watch your dates.Your parents move out for a year and convert the property to investment. 

@Travis Timmons Do you think it would be better for me to explain how to actually do it for the benefit of him and others or just state that is is too complicated for him? 

The assets I see them actually acquire do not correlate to the money they've raised. 

I've had the same experience actually.

Can anyone recommend an eviction attorney with reasonable rates? 

I'm not sure of what exactly, but something led me to start connecting with others here and do my best to actually stay active.

Came close on two Mexican restaurants but they fell through for one reason or another.

The reason I ask is because most deals I see on Crexi or Loopnet or anywhere else create negative cash flow under 7 or even 10 year terms with 7% - 8% interest rate.

In any disputed court action where the court resolves the dispute and determines the prevailing party, the court shall also award to the prevailing party its reasonable attorneys’ fees and costs and the non-prevailing party shall be liable to the prevailing party for payment of any court awarded attorneys’ fees and costs.