@Dave Foster is facilitating the 1031, so I’ve spoken to him and received some great advice. 

@Virginia Reasor, excellent!

They also could add you to title with themselves as joint tenants but you will likely miss out on a stepped-up basis that you could receive via inheritance. 

As it would be highly illegal, I receive no compensation of any kind from either of them.

I suppose I'm confused how the EAT essentially takes possession of the new property, while at the same time the original property is still there and you can receive income from both.

Once the ownership of the home changes, the IRS liens can be removed with relative ease, as long as the owner receives nothing from the transaction. 

If you live in the duplex you could receive 15% or even 3% in some scenarios with conventional lending.2.

@Alexander Wardell provided some excellent advice. 

If she doesn’t pay in 3 days I have to start the eviction process which may take longer than 30 days and receiving rent money still isn’t gauranteed.

Here's an excellent explanation of how they work:https://eig.org/wp-content/uploads/2018/01/Tax-Ben...As well as a map with all of the qualified zones in CA:http://dof.ca.gov/Forecasting/Demographics/opportu...