Currently, this duplex isn't cash-flowing as I bought it as a primary home with less than 25% down.

Plus, regulations change and businesses move and staffing needs ebb and flow, I want to remain profitable in the worst case scenario. 

When the economy suffers as a result of too much of a contraction, debt payments are harder to make, etc, then go through the cycle of loosening it again, devaluing the currency so debt payments are easier to make, and banks can profit higher than before.

Self storage  did a deal for him were I gap funded it buyer needed to close in 3 days there is 400k in equity I  put up 75k to close the deal and we get 100k back when it sold no matter what its sold for plus cash flow..

A prudent investor doesn't seek quick riches through shortcuts.

I've filled out the 1040 Schedule D Tax worksheet 3 times and each time have come back with it being taxed at the marginal rate of 32%, with no particular special treatment, based on the flow of that worksheet I don't see how it could be any other way.I have read many, many, many, many, many threads on this forum mentioning the recapture being taxed up to 25%.

We have 1 rental property and hope to build more capital through flipping and eventually build our buy and hold portfolio. 

If treated kindly and with respect, they will usually be honest and vulnerable about what they are going through and how they might be able to either salvage the situation or walk away with dignity. 

I know  I have to go through variance process.  

It's really only relied upon in new construction and even then I would place more value on a discounted cash flow with assumptions for time to stabilize to market occupancy.