I have a few trade secrets that have really made our units "pop" by doing this.Clean window treatments.  

While it can sometimes get advantages similar to equity for tax treatment or even participate in depreciation in certain structures, for all intents and purposes, investors need to view it as a loan.

If so, you are in good shape and will qualify for 1031 Exchange treatment.

Omitting the seller's depreciation in the valuation to the sale price skews the tax treatment, the value will not be correct for the seller and they would be paying gains on the sale without the expenses properly accounted for.

I am thinking that the Mississippi Department of Health in that county may have the VIN because they approve the wastewater treatment plants or septic tanks.The realtor seems to be a novice and claims to have no information and 'couldn't' answer any of my questions 'because it is a foreclosure'. 

A few years ago, a small Escrow Company here in Orange County that also did 1031 exchanges, was owned by a person who found out they were dying of cancer, so one day, ALL the money in the escrow exchange account disappeared, along with the owner.So my advice is to do the 1031, the government did NOT take any risk and does not deserve that large of a chunk of your profit.

Income you earn on any investment of that money will be taxable.The treatment of the gift for your father will vary by country.

In my layman's view, you do not qualify for 1031 tax treatment.  

You need to make these allocations between rental and residence unit because the tax treatment on the sale of your rental (investment) unit will be treated differently from the sale of your residence unit. 

@Larry Fried makes a good point regarding the differences in tax treatment between the two.