But you must be able to demonstrate that you had the intent to hold. 

However, as demonstrated, a simple mix up in the wording of a sentence can lead to trouble.  

This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.

This approach is not only disrespectful but also demonstrates poor judgment.

This veto demonstrates, again, that the city and its people are not that interested in bringing in things to attract citizens to move there. 

Share knowledge freely and demonstrate we know something for starters.   

Your PM apparently doesn't do inspections, which demonstrates incompetence.

Demonstration of the ability to find a niche and exploit it.

How you approach the mentor demonstrates how you will approach real estate investing.

They should however be able to clearly explain their leasing criteria and demonstrate the tenant hit all those marks.