I have been working on some projects with them but would like more qualified clients on my list.What I am looking forI am looking for long term relationship with clients who want a reliable service working on their existing portfolio but also do bigger rehab projects for small properties.

Any thought on getting HELOC between our own Investment Property VS Residence Property (the home that we live on).

Individually, they can't qualify with income, but as a group, they're well above my requirements.

Do I still have time to start an exchange with a qualified intermediary or am I better off just paying the taxes?

@Patrick Flanagan@Dave Foster is our resident expert...But yet, you need to buy something "as much as you sold" and "with at least as much of the cash proceeds" from your transaction. 

First, if you qualify for a Roth and are okay with volitility and no guarantees, take it, just watch out for mutual fund or management fees as that 1-2% you pay annually gets you nothing.

We currently reside in Massachusetts but I grew up in FL.

Having under 6 residents is very hard to make profitable as a business owner otherwise.

I currently have a VA loan on my primary residence.

Also note that most states will not allow you to GC (or go Owner/Builder) on an investment property, only on your primary residence.