Did it provide her comfort to live in the home where her children were raised My long term plan is to have no debts at all in my golden years and use charitable giving to offset as much tax as possible. 

Well, that sounds like a Tax a Claim Bureau (TCB) sale.

Yes, but be aware you will be charged the $800 per year Franchise Tax as a corporate entity doing business in California. 

As such you'll pay ordinary income and maybe self employment tax as well. 

Based on this, I’m going to town hall to try to prepay my 2018-19 property tax as well.

I think you have the property tax as a positive number in your expense column, where it should be negative. 

I️ bring home about 4000 after tax a month and have 14 days off a month.

Can I treat property tax as a business expense?

But it looks like your gain is only going to result in a 3-4K tax.  a

Your basis of $68K will carry into the new property along with the approximately $750K of additional depreciable basis.Beware however, that PA may want to ding you for state tax as they do not follow the federal non-recognition 1031 guidelines.