Add to that your large annual ordinary income and it's a recipe for a big tax bite.So, before you discard the 1031 idea because there is no capital gain you need to do a two part exercise.1.

If she will discard -it is good to get her to decide to take care of it sooner rather then later. 

I would not discard the idea.

Is that where you own the property but wear the discarded clothes the tenants leave behind in order to be as ironic as possible?

The court/will should define an estate mgr and they decides what happens with stuff...as the link suggests.Definitely don't discard anything until you get some kind of official statement.Please let us know what you find out and what actions you take.

Bottom line - it is a law, and just like any other law, it carries penalties to those who discard or break it.

But today, with all the competition from the private equity firms, if you don't have the software you end up most of the time with nothing at all (or at best, the discards).

I also discard the notion that man is inherently evil and has an "urge" to kill his fellow man.

You can just view it that way or you can copy the filtered area to a new sheet, then just discard the old sheet with the duplicates.

From an aesthetic point of view, I'm a fan of combining historic and modern features - too much 'antiqueyness' in a place doesn't grab me, but I also hate to see great architectural features and workmanship discarded.