It’s a tax exemption as opposed to 1031 which is a tax deference (you still have to pay it once you sell the next property, unless you 1031 again).  

There are other benefits that make me personally lean towards real estate as opposed to stock.Tax benefits - Usually the tax benefits are better the more you leverage.Cash flow - Stocks may pay dividends, but nowhere near the level of returns I get from rents.Ability to buy at a discount - Because houses are not liquid assets and there is imperfect information in the market, it is not hard to buy at a 10-15% discount meaning that you buy a 100k house for 85-90k.

The discounted purchase price gives you use of the interest on the date of purchase as opposed to the date of maturity.

New debt as opposed to a refinance might get you more for less.

I’d rather get the right tenants who want and appreciate the unit as opposed to lowering the price and just getting any Tom, Dick, or Harry.

I'm not opposed to a rip and replace on this system someday, but I'm in a scramble to get things ready for this season and just need to update what's in place.

Have you ever heard of a situation when somebody is paid by one party to defend the interests of the opposing party?

Being able to enter all expenses, mortgage, mortgage interest, sewage, water, security , gas/electricity , cost segregation study to depreciate it  over 5,7,15 years as opposed to the 27.5 years. 

My advice would be to cold call single line with very specific niche data as opposed to bulk data like propstream or batch.

If you like the location long term appreciation-wise, and think you may be able to raise rents and create cash flow in the near future, and aren't concerned with cash on cash return/ the opportunity cost of having money tied up in these properties as opposed to putting it to work elsewhere... maybe your main goal is just a safe place to park your money... then you might consider keeping them or even putting more money into them so that they cash flow (refinance with more down).