My question regards the treatment of my 1031 exchange expenses.

A farmer's failure to cultivate his or her land or a quarry owner's failure to take stone from his or her quarry, for example, does not mean that either person has abandoned interest in the property.A person's intention to abandon his or her property may be established by express language to that effect or it may be implied from the circumstances surrounding the owner's treatment of the property, such as leaving it unguarded in a place easily accessible to the public.

@Mike ReynoldsWhen you convert an IRA from tax-deferred (traditional) tax treatment to Roth status, the amount converted is added as income for that year.  

There are synthetic & rubber underlays for sound treatment as well, but they are very pricey and in our limited experience do not work any better than cork.I am curious about cork under ceramic/porcelain tile.  

Its not as effective as hydrogen peroxide (even) and there are better {non professional} treatments.

I have been doing rentals in boston for two years and my phone is constantly ringing for student housing, international students, short terms furnished rentals, people doing their residencies and fellowships, job relos, people coming here for the hospitals for treatment.

There are times for preferential treatment, but screening for property is not one of them.

If the fields are too wet for a heavy truck then you have to pay an additional $75 for processing at a treatment plant.

If the gain is small, and you are happy with the property and its performance, I would just hold on to the property at this point in time and consider a 1031 Exchange in the future, if warranted.Once you have crossed the three year window your property will be exclusively rental, investment use property, and you would qualify for 1031 Exchange treatment.

I doubt Ross would enjoy this treatment were the tables turned.