Now you're once again dealing with allocations of one unit into residence and business use.  

She can allocate that cash in any way she wants as long as she purchases at least as much as she sells and uses all the proceeds - to defer all tax.

The downside to bigger buildings would be, of course, more hands-on management, more tenants means more issues to deal with, more security deposits to put in the right accounts, more rental income to have to allocate to reserve accounts and to track tenant payments, etc.

Spend the time to find the one that loves parks and is hungry to allocate loans to the asset class.

Research the investors that want to use you; be sure they have done projects before and know how to make decisions and how to allocate money to a contractor. 

Allocate all your make ready costs between your residence unit and your rental unit.  

Like American Pickers, you can always attempt to 'bundle' her liquidation into a Portfolio Offer - - $XXX for a,b,c,d without allocation of price/per.Creates a closing problem, that that's solvable when you get there.Caveat: I assume a B&H transaction and NOT wholesaling.

If by equity, you cash outlay may determine your rights to collect under two allocations, first cash and then equity.

I have done well teaching others (in my Army units) basic portfolio allocations and finance concepts.

Do they get allocated from the authority once they are registered with them or they provide a free advertising platform for landlord to advertise their house and wait for any section 8 renter to contact them?