If you bought it intended to hold as a rental then your income will be capital gains. 

I am a full-time engineer originally from Fenton, MI moving to Atlanta, GA in July 2018 from Wilmington, NC.

They say any untaxed capital gains invested (I assume they mean 1031 exchanges) in to these areas will have “zero taxes on any capital gains” if held for a minimum of 10 years. 

Third, have something valuable to bring to the table.

Hope you can find some valuable info on BP.

You're in a great position coming out of a cap gains tax free proceeds.

I had thought since she had lived there over 2 years of the past 5 years we would not be hit with the Capital Gains tax. 

How can I gain benefits from reading a real estate book?

., in general it's fine to contribute property into and distribute property out of an entity after a 1031 exchange is complete providing the transfer does not trigger a gain recognition.In your case it might be even simpler. 

Seller has homesteaded the property to taking large capital gains hit.