I rent nice places to renters all the time and they take good care of the property, pay rent on time, communicate well, etc.

I do not care about the reason.Strong LL references.  

Is it alright for a property owner to reside in one of the series and take care of all expenses including the mortgage? 

You buy the property and you have to live with the existing leases in place.Look at the leases and verify the rents are current.See if you can talk with the tenants to see what problems they have with their unit and what their plans are.

There are 2 complaints on the BBB site they claim have been handled, but it seems like an issue of not taking care of business for many months and then claiming to deal with the issues only after the complaint was made. 

The tax on income is approximately 12%, and when federal and state taxes are considered, let's say 6%, this will leave around $1500 after tax deductions, not accounting for expenses or potential depreciation refunds from tax planning.

If they were identical and one wanted a parking block painted and the other didn't care, who is to say the seller has to take the one that wanted the work done at any cost?

Health care is pretty good.

@John Kunick, I live in the Eufaula area, south of Tulsa and I'm looking for a great CPA who is an expert in Real Estate tax planning and advising. 

I think it's also worth mentioning that having a Plan B replacement property is also critical in mitigating the timeline risk.Even if the preferred replacement property is already under contract well before the 45-day window.There are many unforeseen circumstances that could result in a deal falling apart before closing, even if things appear to be smooth sailing from the start.