Where I'm not with your accountant is in her failure to alert you that you had an option to defer this capital gain via a tax strategy known as 1031 Exchange.

Redemption includes all same prices taxpayer must pay--taxes, VALUE of preservation improvements and cost of insurance if the property contains a residential structure, VALUE of all newly placed improvements and repairs if the property is in an urban renewal or redevelopment district plus cost of insurance, all at 12% per annum interest.  

In this proposed change to 1031 exchange laws, taxpayers in FY2024 would only be able to defer capital gains up to an aggregated amount of $500,000 for each taxpayer ($1 million for joint filers).

The tax payer has to be the same.

An example is deeding a property valued at $100k from your name to your LLC or vise versa, you're now writing a check for $4,278.00 just to cover the tax payment to record the new deed, not including the recording fee and any fees collected by the title company or attorney representative who facilitates the transfer. 

Forcing taxpaying US citizens to hand over their hard-earned dollars to build free housing for non-citizens is just wrong.

The irs doesn’t care about the title holder, it only cares about the tax payer being the same on both deals. 

You will want to be alert for retaliation for a while.I like to be safe so I am licensed to carry and am usually armed anyway - worth considering.

@Nick Mercurio Property tax payments are usually due twice a year, payable before the due date.

Since they both will own the Holding Company, it will technically remain the same "taxpayers."