She also permanently stained the linoleum in one room because she spilled salt (rock salt) when she moved out.

I'm not an accountant so take my advice with a grain of salt, but I would avoid paying such a huge chunk in penalty and taxes by doing the early withdrawal.  

When it comes to real estate take everything with a grain of salt.

I live in Orem, but Provo, American Fork, Lehi, Salt Lake City (SLC), Springville, Spanish Fork, and the whole Utah Valley are accessible to me.Please feel free to contact me on BP or through email if you're interested, I'd love to work with you!

I should probably add some kinda disclaimer on this post that I'm a Licensed Real Estate Agent and everything I say should be taken with a grain of salt and/or shot of Tequila, and that all ideas, values, blah, blah, blah are my own opinion henceforth therein etcetera... 

Home Depot) carry coarse salt (10-50lb bags)?

Lauderdale, and average fees for non beachfront condos are around $300 a month.Is that because of the wear and tear from the salt/sand on the building?

Throw in Bowling Green, OH and the Salt Lake City area and you've hit all of the colleges Urban Meyer has coached at.  

Take info posted on here with a grain of salt though...Lots of info is simply opinion and may or may not apply to you and your specific goals.Do it now man! 

Maybe the decommissioned tank is the issue given the basement was flooded, probably with salt water, which is corrosive, get it removed. how big is the oil spill?