I feel I have gained all the knowledge from the famous @Brandon Turner but I need a splash of confidence from the community to get me over the hump. 

@Dave Foster , I think you misunderstood my point.  1031s can be very powerful but it is not some panacea into never paying capital gains.  

Gotcha, I misunderstood the RUBs process, I thought they units would have to be submetered, thanks for the info!

Being a big Audible fan the Famous Four segment is drumming up quite a bit a business up for Audible.com as I keep buying books and running out of credits lol.

To be fair, I misunderstood the timing.

It has been difficult for her to support us and pay for most of our daughter's college at a famous college without going into any long term debt. 

Unless you misunderstood your accountant, you need to fire him/her and get a new one that knows what they are talking about in real estate.

Just when you thought Silicon Valley housing was silly, it just got sillier.Famous ‘Flintstone House’ gets yabba dabba doo makeoverhttps://www.mercurynews.com/2018/03/18/famous-flintstone-house-gets-yabba-dabba-doo-makeover/

So that is the entity that must be the tax payer for the new property.But here's where the other specialist may have gotten it wrong or misunderstood you. 

I like to use a famous person's quote on why learn IRR:"We choose to LEARN Internal Rates of Return (IRR) and do the other things, not because they are easy, but because they are hard; because that goal will serve to organize and measure the best of our energies and skills, because that challenge is one that we are willing to accept, one we are unwilling to postpone, and one we intend to win, and the others, too."