@Shyam Sridharan if I understand correctly this is essentially the interior buildout of a new construction retail space?

Though many investors bend the rules and possibly don't get caught, you have the financial situation to do it correctly.

At this point since it's after the fact while not totally correct; you may explore adding the missed asset/basis amount as a selling cost to just reduce your gain. 

Consulting with an experienced eviction attorney in Seattle is essential to confirm their status and to ensure you’re following the correct legal process for removing them, if necessary.Disclaimer: I am not an attorney or an eviction specialist, so this is not legal advice.

However, i've never really seen the logic in taking those paths when you can just take the safe and slow approach. 

This is within 21 days of them returning the keys and giving a forwarding address, correct?

You are generally correct that there is an annual exclusion for gift taxes that generally passes tax-free (of course, in all situations, exceptions apply and you have to meet all requirements to qualify). 

Makes for very easy updating.As for out-of-state, @Daniel Hyman is correct that any competent tax preparer should be able to handle different state returns using easily available resources. 

My CPA has told me that i can move it from the inherited to my personal IRA, but I am struggling to believe that he is correct.   

Additionally, interest-bearing accounts may be mandated in certain jurisdictions, so it's important to check local regulations to ensure you're handling deposits correctly.