I hired my own expert and discovered these issues did not exist but that the expert the 3 buyers had brought in wanted to be hired to do the work so they blew them out of proportion.

Quote from @Eliott Elias: People don't take action.

Do you guys ever take the risk of buying a foreclosure at sheriff sale with the previous owner still living in it? How do you calculate rehab cost given you can’t look inside?

But, people will always be able to see the prior listing history under the Price History section of the listing.

People are making this way too complicated.  

There are far fewer people per house. 3.  

To defer all of your gain, you'll want to trade up in value, replace all the debt (meaning new properties have at least $350,700 of debt), and not take any cash from the exchange (this is boot which = taxable gain).As for replacement property, it just has to be real property - meaning it can be commercial, STR, land, etc!

For instance, I served as an expert witness in a case where a property was transferred to a new owner sub-to.

See the chart from Fair Isaac Company (FICO) below: FICO Score Pct of Population Default Probability 800 or more 13.00% 1.00% 750-799 27.00% 1.00% 700-749 18.00% 4.40% 650-699 15.00% 8.90% 600-649 12.00% 15.80% 550-599 8.00% 22.50% 500-549 5.00% 28.40% Less than 499 2.00% 41.00% Source: Fair Isaac CompanyAccording to this chart, investors should use corresponding vacancy+tenant-nonperformance factors of approximately 5% for Class A rentals, 10% for Class B and 20% for Class C.To address Class C payment challenges, many industry "experts" are now selling programs to newbie investors about how Section 8 tenants are the cure.

I disagree with asking your CPA what they like unless your Tax CPA is an expert in the same specific industry you are in.