And with realtor fees I'd likely have to stroke a check for $20-$30k at closing .. which is money I'd prefer to use on investing in other properties, now that we have a clue!

But like I will always say with these things If you can stroke a check go for it .. if you have to borrow the money to go.. think twice.. 200 buying units go to an event 10 folks will do something with what they learn.. and they WILL learn how to find fix and flip a home.. there is no doubt.  

I have been leaning towards real estate tax certificates and deeds since that is something I can do part time since I had a brain Anurism and a stroke about 5 years ago.  

To echo Chris above, and in broad strokes, comb your records and look at capital projects for upping your basis, and they likely would have come in the form of an assessment, like for something major such as a new roof, new siding, etc or something you paid for the interior, then study up how to adjust your basis or see an accountant..

My mom has been begging him to get out of these properties for a long time because of the stress and he is not making any money on the duplex, he is 78 ,has had a stroke and refused to use a property manger.

The owner of the property unfortunately had a stroke (she is elderly) and now the family is selling the property.

The advantage I see is that you can buy distressed properties at a discount over a turn key one and remodel to your specs over somebody else's, but then again different strokes for different folks.

He's wanting to get out of the game as he does his own management and he had a stroke a couple of years ago so he can't keep up with things like he used to.

Different strokes for different folks. 

I stumbled upon my first flip property right off the bat, an incredible stroke of luck given the total lack of inventory and immense competition in this area.What acquisition strategies actually work in the Seattle and neighboring areas?