Generally, the use of a portion of your home as a home office for a W-2 job is not eligible for the home office deduction, as the space is not being used for the taxpayer's trade or business.However, for rental property management, it might be considered a business use, and expenses related to that business use could potentially be deductible.

I just sent a colleague request.If you mean that the LLC owns the property you are going to sell then that LLC is the tax payer and will be doing the exchange because it has multiple members and files it's own tax return. 

Get the listing for your area of late property tax payments.2. 

However I would say this tax payment deadline is the prompt to pay. 

@Rajshekar Manaliker I’m here in south Florida and we’re still moving and shaking with a good amount of incoming residents from income tax paying states

Unless of course, the taxpayer shows material involvement and claims to be a real estate professional, spending 750 hours per year.Employing a property manager to manage out of state properties makes it virtually impossible to stay actively involved and spend 750 hours. 

In one of the email from her last year, she said "We will be able to use the FIRPTA withholding tax on your 2023 US return against any possible tax payable so you will either receive most or all the withholding tax back on the 2023 US return"However my selling agent told me that I need to pay tax for 20% capital gain, so I am unsure if I will actually get most of the withholding back, or I will need to pay a significant amount to IRS.purchase price about 12 yrs ago was $80k + costs.

Your probably a Cash and not an accrual tax payer.  

While there have been many taxpayer friendly rulings in this area, be aware that the IRS has challenged the deduction of artwork in the past. 

., cleaning, restocking, shopping for stocked items, maintenance, billing), the Taxpayer would have a hard time proving no one had more time spent on the business.