Seems like there would be complications with the financing being in someone else's name when your trying to show your non taxable profit you want to buy your next property with. 

If you already own real estate and have losses, I think ~25k can be used to offset.Is there some magic real estate bullet that can reduce $100k in taxable income to 50k or nothing?  

The capital gain would be included in their income when determining the tax bracket, which ultimately determines the rate at which LTCG are taxed.Also, keep in mind that it is not AGI that determines the 0% LTCG tax rate, it's taxable income.

She is a CA Real Estate agent and receives a 1099 for her commissions. in 2018, she deducted a large write-off so that to avoid paying high taxable income.

At my "high water mark" I had 200+ monthly rental checks coming in from my Northern California rentals.I also learned:By fixing up units when I bought them, I FORCED UP APPRECIATION that was not taxable today.In addition to forced appreciation, I enjoyed the market appreciation over the years.Tenants, that I never knew previous to renting to them, were paying my mortgages and ALL MY BILLS and my lifestyle.In later years, I sold by carrying the financing and collecting monthly checks from the buyer.  

1) It depends - If it is a repair - It is expensed in the current year.It if is an improvement - it should be capitalized(if the amount is below $2,500 and you make certain elections - it can be currently deducted).repairs maintain the propertyimprovements increase the life of the property, increase the value of a property or make the property more efficient.2) The great thing about real estate is that they allow depreciation.based on a purchase price of $100,000 where land is allocated $20,000 and the building $80,000 and purchased on January 1st. you would be entitled to a $2900 deduction to net you to $100 of taxable income less any repairs.Are you managing the property yourself?

The law lets you "exclude" this much otherwise taxable profit from your taxable income.

You have tax-able income here in the US, so you could claim deductions.

You will need to buy up, and your future property will have less depreciation benefit. 1031 exchanges are tricky, and if you make any mistakes with them then part or all of the exchange will be taxable.  

I have income from re investing but like most I do maximize my deductions to keep my taxable income low but when I go for financing I think that may hurt me?