However I would like to take some risk off the table as the housing prices have moved beyond their all time high, but I don't want to pay the tax man yet.

You are in the very unique position of inheriting a rental property where you are guaranteed to meet the 1% rule each and every month. 

Find a good wholesaler in your area and offer to work for knowledge or a cut of deals you bring to the table. 

From the little experience that I have, they'll ask you a few questions crunch some numbers and will be able to give you the info you need. i think they may also give you a pre-approval letter if you have a deal on the table.

We have special rates for our Investor clients and understand your unique needs.

Obviously, I bring the realtor chops to the table. 

I am not a wholesaler nor have I ever done any wholesale deals on either side of the table, but I have purchased off market. 

I can't sell it because when I factor in closing costs, commissions, etc I'll have to bring at least 10K to the table.  

Every situation is unique and there is not a one size fits all approach to protecting your mother's financial security, but there are some options that each has an upside and a downside to.

Funds are released when this happens...and they are released to the closing table...not directly to the REI.2 - Once the Investment has been closed on, and income from it established, that income comes in that same escrow account, and is released in this order -    a - Pay the debt service on the Investment (step #1)   b - Pay the monthly payment to the original lender   c - Pay the rest of the cash flow to the REI