However, when you have a market shift that dilutes the tenant pool to such a degree, you have to grow and adjust as needed in order to keep up with the market, and your business. 

It is a shift of thinking for me.

In that case he's going to pay the tax but will at least have the cash to do that and a bank roll to start his next project.One other possible option that would be helpful albeit it a "second best" scenario is to use all the information to shift the recognition of gain and there fore incur the tax payment one year later.Absolutely, start an exchange.

I worked from home so it was very easy to just shift my work hours if I needed to for the client.

I was happy to stay out of this until focus shifted to mortgage interest as a tax benefit.

In addition, door and window frames can shift, as well as cabinets and counter tops.

I started with flips, but shifted to buy/hold of distressed properties, that way I have instant equity, do rehabs myself, rent, and have an easy out if ever needed.  

You can choose a different fiscal year for your corporation, which can allow income shifting potential.  

I am shifting focus slightly and building a buyers/networking list and would love to know if any of you were interested in being on it!

They won't be the ones paying you, I think you need to shift focus to helping the clients and what you can do to better their lives.