I also think the commercial sector will be ok short term with help from banks but if it ends up being a long term shutdown things will get dicey.Let's all hope and pray that this situation gets under control quickly, that a vaccine or effective treatment is quickly developed, and that this mass shutdown of our economy is only short term.  

Although the guy who is handling it did not know me so I am not sure I got any special treatment.. but we are for sure going to get this help to get through this.. and keep my staff working..

If not, consider doing so for your next tenant.Window treatments get trashed, especially if they're cheap to start with (like mini-blinds).

Finally, even if you got the LT cap gains treatment, it will be more profitable to do several flips in a year with the same capital and pay higher taxes than to underutilize your capital in order to save on taxes.

In order to qualify for 1031 Exchange treatment, properties being sold and the properties being acquired  must be held for rental, investment or use in a trade or business. 

Our contractor discovered the issue, we requested a quote from an exterminator but he said the treatment will not take affect till the spring when they come back out of the ground.

They will get the message that they can not buy you and they will get no special treatment. 

We told our sister in law up front she wouldn't be getting any special treatment and now that she hasn't paid rent we are serving her a 3 day notice to pay or quit.

So even though they may not be damaging the property in a way that would let me use the sec deposit for, they are in fact causing a lot more wear and tear.But how much is the flea treatment?

You would have to demonstrate under audit that you had the intent to hold the relinquished property for rental, investment or business use in order to qualify for 1031 Exchange treatment.Assuming that you do qualify, you could do a concurrent two-party swap as long as it is properly documented by your advisors, or you could sell your relinquished property first, structure a formal 1031 Exchange transaction through a Qualified Intermediary, and then by her property as your replacement property.Keep in mind that your relinquished property and your replacement property must be held for rental, investment or business purposes in order to qualify for tax-deferred exchange treatment.