You may need to go to court with the will, death certificate, and more to clean up the title.

An extenuating circumstance waiver like job transfer, death of spouse, divorce, a big D disaster is the only way to get out of paying the $10000 

Death of the sole owner (otherwise remaining owner stays or moves in to another property creating no inventory) (again, 1%?

(Your mom/uncle had their cost basis stopped up at your grandparents death.) 

It would be harder to get any less baseline than attempting to thrive in a Nazi death camp, and makes almost everything else look like peanuts in comparison.

Even if the rules change such as eliminating 1031 and the readjusting of tax basis upon death, the tax likely would only occur at selling which means I get to keep that money I would be paying in taxes until the property is sold.  

Upon death, there is death certificate, etc triggering that a transfer occurs.  

While there are a myriad of problems out there, they almost always will fall into 4 categories I call the four “D’s.”Death:  Someone inherits a house along with all its benefits AND its responsibilities.  

Next time correctly negotiate, don't be the eager beaver running to throw yourself at a listing agent because we will use the heck out of you, that's literally the job of listing agent, use and abuse buyers to get them to fight to the death to give sellers best price and terms. 

We had 3 kidnappings, a stabbing, and 2 deaths in those units over the past few years.