Even if you take the $250,000 the realtor mentioned it would sell for as your basis that would mean you're looking at an $80k gain: 380,000 - (250,000 + 50,000 improvements) = 80,000Since you want to buy a nicer home for your mom, a 1031 exchange may not be applicable if the new property is intended for personal use, as 1031 exchanges are for investment or business properties only.

I feel like in today’s day in age there are so many tools for STR operations and I cannot believe there is no integration for a merchant of sale transaction or some kind of financial app/ software that can take the remitted taxes and pay them to the government automatically.

The window for application won't open until what's now a draft proposal becomes law.

I encourage you to consult with a qualified attorney to ensure this agreement complies with applicable laws in your area.

That loan is being paid off by someone who checks the box on the conventional loan application that they will be occupying the property.

Is the portal a downloaded application or is it a web portal?

.: I have an applicant who's going through a rental screening process A.T.M.

@JD Gunter I agree and should add that I spend 2-10 hours on the phone/zoom with each applicant before I let them into the program. 

I suspect a decent VA could access public records and build a mainling list for you  or check Property Radar and see if there software will do that for you..

As with every loan process, there are terms and steps the foreigner needs to follow, such as the loan application, which includes pre-qualification and property evaluation.