You can possibly limit his exposure to this tax - but not eliminate it - with some fancy tax planning.

Find a buyer who buys your size-Buyers don’t buy everywhere – Search for buyers who buy properties in your market-Filter buyers by deal count to find the pros in your areaPrivate Lenders List:-Search for lenders where you buy-Find professional lenders by filtering out the ones who have only done a few deals-Set the minimum and maximum amounts to see lenders who do deals around your sizeDrive for dollars:-Instant skip trace-Easy postcardsWebsite:-Websites Take Only Minutes To Get Started by Filling Out a Quick Questionaire-Each New Site Comes With Preset Content That Is Industry Related and Built to Capture Leads(This content can be changed anytime)-Lead Capture Tools Are Automatically Integrated Into Your New Site From Launch-You Get a Domain Name Included With Your New WebsitePull data from the recorder's office in several major markets:-Affidavit of Heirship-Appoint of Substitute Trustee-Probate-ForeclosurePull 5,000 lines of data a day for lead list I believe it uses list source just without all the fancy parameters.

No need to try to get fancy with extension fees, but you should be extremely careful with your doc prep. 

Instead of paying 100K for some fancy program, consider attending a two year community college first.

If you have fancy floors, high end counters and dangling fixtures, it could be a concern (or select tenants carefully). 

In my experience, bad tenants LOVE landlords who (1.) aren't strict and consistent across the board with their screening parameters, (2.) fall for excuses, like their unfortunate bad luck/life story, or superficial things, like how well they dress or speak, etc., and (3.) choose to rent quickly to the first person with $$$, rather than take their time to select the most qualified candidate even if it means having a lengthy vacancy.If you choose to self manage, you will need to know the landlord tenant laws in whatever jurisdiction you choose to invest, and have the backbone for this; otherwise, research and hire a top-notch management company to do this for you.I personally choose to self manage (small portfolio) and keep a stellar eviction attorney on retainer for all the reasons @Greg Scott mentioned.Good luck!

Markets ARE different and trying to stick to averages and fancy data don't play locally.

Cover your bases but don't get fancy.

I have never sold real estate and do not have my license (yet).I am the executive director of a 100 home affordable housing community (fancy words for - property manager).  

I even went with her to pick up her horses at the fancy place they were at and hauled them home for nothing.