Property taxes are paid by parent A and parent B.The current deed states tenancy in common between parent A and parent B as married, and aunt A, unmarried woman.

So gift the proceeds tax free or put my name on house and sell it?

Buying a property for your mom that you have to put money into each month even after the mortgage is paid off (taxes, insurance, maintenance) will only work if you have significant appreciation to offset that, which is what you probably experienced in California (and I experienced in Canada). 

My question to you guys is...would you go through a flip for 30K or less before taxes. 

Road entrances, parking ratio, traffic flow should have been one of the first steps prior to finalizing anything on the project. 

Utilities, taxes (property, local vacation, & income), landscaping, furnishing / decorations / amenities, pest control, & supplies (soap, TP, etc) are the big ones on my STR calculator that you didn't mention.I'd also recommend using the enemy method to determine expected income.

It will show up on your taxes that way.

I have been tapped into bigger pockets for three years prior to my 4 plex purchase.  

@Jim Collins there is some nuance here....like how you are showing the properties on your tax returns...but all things considered, you should NOT have business debt held against you.  

She is 1099 her 2023 taxes are great but 2022 has quite  few deductions and does not have 5 years of the same 1099 experience.