If they pledge and donate a portion of that 50% back to A, A steps into the shoes of that basis, but is responsible for a portion of the gift tax that B's heirs face from the donation.

Put yourself in your tenants shoes.

In your shoes I would do some very targeted marketing to properties that you could buy if the price was right.

There are very precise requirements under the codes you must comply with, but if you do, you step into the shoes of the taxing authorities, including their priority. 

@Daniel JarvisIt's like comparing shoes v. socks.

The father works as a sider, with lead siding every day, so for all we know he could have been ingesting it from dust off of his fathers clothes and shoes, especially since all of the areas with lead were not part of the main living area or any areas of the house that they actually used (with the exception of the windows).

Looking to showcase and create a brand around the design and construction.

There is some value to buildings being sold that are lead free and have certificates showcasing that, however, that's still a rarity.  

It helps me put things into an orderly fashion for him so he gets something comprehensible and can concentrate on doing the taxes instead of trying to figure out what a "shoe box of paperwork and receipts" are all about.

That being said I have nothing against Agents and I think this rivalry is ridiculous, Wholesalers and Agents both provide solutions to homeowners, it's not a "One shoe fits all" kind of industry.We see ourselves as service providers and depending on the seller situation we will either Wholesale, Flip, Hold as rental, or do a "retail listing", and I believe this is where this industry is heading, you don't want to be a "one-trick pony".