I'm in  a similar position of selling off some rental property and not wanting to give more than necessary to Uncle Sam, but my taxable boot is more likely to be in the $400k range.   

From what I see on the market, houses are cheaper than most areas in the GTA while rent is still relatively high.Especially if you can find a SFR and convert the basement into a secondary suite, will definitely cashflow positive.

A smaller cheaper caliber can be used to get comfortable with it.

I told them specific things I wanted them to order and they agreed, like specific mattress and latex toppers I use. they shipped cheaper horrid memory foam ones instead.

Pay them to get out--it will ALWAYS be cheaper than an eviction if needed. 

However, I've been searching for newer, cheaper value-adds to student rental properties and have found focusing on outdoor spaces can be a huge draw with much less of the cost of tearing out kitchens, baths, etc.

So your 2500 in income is actually worth about 3400 a year in taxable income (keep in mind that 15 to 18% return from syndication would be taxable income)  Principal paydown would be about 1500 a year.

Add the outlet it’s universal and cheaper. 

A solid surface is a cheaper alternative, but I think a countertop is one that you should probably just spend the money on.

They're cheaper, you can do your own maintenance and if they break, you buy a new one!