Depending on which, the treatment is entirely different. 

Cancer with our daughter-in-law and 2 pets slammed us financially.  

Their kid is dying, they have cancer....I don’t care.

It does not look like there was ever any treatment done at any point to fix the issue, and some of the beams are completely rotted through.

I have a side online business, self-employed, and my CPA suggested that I should open solo 401k with that business and move my SDIRA funds into this Solo K account since it's got better tax treatment around UBIT.I contacted IRA Services and Trust (custodian) whom I have IRA account with and they said in order to open Solo K, I have to establish my company's Solo K Plan and provide them with "Self Employed 401(k) Custody Agreement".They said I can hire a CPA or lawyer to do that.

The only life insurance he had was through the company and 6 months after the layoff gets cancer and dies.

Learned from experience that you need to cut out the cancer before it spreads and you are "forced" to take some action, such as sell.There have to be other mgmt companies in Cincinnati.

But the rest of the gain would have been due with your tax filing for tax year 2018 because you did not have receipt of those funds until 2018.b is still the appropriate treatment. 

I realize I screwed up the lease and likely made myself responsible for paying for the treatment.

Again this would only be advantageous if they intend to leave it as inheritance since the replacement property would get the same step up basis treatment and they'd get hit with huge capital gains if they sell.My firm does cost seg and it generally starts to make sense on property over $200K less land value.