@Roger D Jones and @Dominic Mazzarella hit it on the head: try seller financing first and see what his cash flow needs are and/or if you can reduce his CG taxes. 

https://www.biggerpockets.com/forums/51-tax-legal-issues-con...

For example, instead of tax returns and W2s they will check bank statements and the After Repair Value (ARV) to underwrite the loan.

You’ll have 45 days from your sale to identify them and you’ll have to buy enough of them, and only them, within 180 days of your sale to meet your 1.1M requirement, or face taxes.

Sellers can avoid paying transfer taxes to the county, while buyers are spared from facing significant property tax increases.However, it's important to note that lenders typically only approve these loans for properties with five or more units.

And of course we're in agreement on consulting a tax pro.

Mary parishes. 

If you do place the property in her name, you've got a Gift Tax (Form 709) to complete. 

Despite the equity We also want to take advantage of tax advantages we did stay in the property for 2 years !  

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