So there might not be enough gain to need a 1031 exchange.If there is enough gain to justify the 1031 exchange then simply treat your replacement property as you would any other investment like @Daniel Osman said. 

@David Woodside The 500-hour rule allows you to treat rental losses as active, enabling you to offset other income and reduce your tax bill significantly.

It may be tempting to treat them as one property and do what is called "cross collateralization" in order to maximize the amount you can borrow.

Further, people committing to a rental for 6 months or more tend to treat the furnishings with much more care than the 30 day stay tenant. 

This is straight from the CFPB website: "Additionally, for 60 days from the date your loan servicing transfers, your new servicer cannot charge you a late fee or treat the payment as late if you sent it to your previous servicer on time or within the applicable grace period."

They generally treat the debt like they would with a rental and count around 75% of the gross mortgage payment as "income" in the DTI calculation.

I have never been to one, but I have heard that they treat you well there.  

You should treat it as a luxury package rather than regular STR. 

These are primarily found in cities with a metro population >1M.Pro-business environment: Many cities treat employers as adversaries through restrictive policies.

Window AC units can indeed be treated as tangible personal property with a 5-yr life and be bonus-depreciated or deducted under Section 179.