James the issue is Sub to is a completely different transaction than C$D . 

Not incredible, but fine.An out of state flip or flipping business, handled completely remotely? 

Are you doubling down on short-term rentals in tourist-heavy areas, pivoting to long-term rentals in growing suburban markets, diving into value-add multifamily properties, or exploring something completely different?

I'm assuming at this price you are buying one of the 2-acre parcels where the subdivision is not yet complete.

If you do place the property in her name, you've got a Gift Tax (Form 709) to complete. 

Welcome @Andrae S WigginsThere are REI opportunities in different markets - markets in the Midwest and Southeast of the country are great - where not only are the purchase prices reasonable for most RE investors, but the homes are turnkey (new builds or completely rehabbed homes, tenant ready, systems 10 years of life remaining on them, property management teams in place) with appreciating home value AND appreciating rent. 

I'm a broker in CA and that's just not possible, especially when you completed your due diligence in 10 and wanted to cancel escrow. 

We finally made it across all locations and completed both trimming and thinning trees. 

When the 1031 is complete the exchanger will refinance the new property and use the cash from the refinance (now non taxable) to invest in syndications.

Be positive -  I would guess that over 95% of our clients complete their exchanges with properties they like.