I believe an essential task is to FOLLOW-UP with every lead you get.

Without knowing all the details and consulting an CPA, no one can tell you how to set it up to benefit both you and your Mom.

I don't see any benefit out of it. 

The IRA had no real skin in the game.The court also asked what benefits an independent holder of Roth Inc’s stock could realistically have expected based on the objective nature of the stock.

I would sell because $3,200/month isn't the highest and best use of $429k of capital being tied up.This is assuming you are looking for cash flow and this property isn't an appreciation play.Otherwise rent it until you find another property you can 1031 into and capture the tax benefits that way.

@Craig Wilcox now that I’m not essentially working two full time jobs we should be able to make it out to meet up now. 

They still qualify for all SFH benefits and for a little more work you have 25% more ROI.

@Jennifer T.Have you thought about what the potential benefit would be if the tenant moved out?

Rental properties are considered investments not a business.If you don’t have legitimate funds to rollover you will not benefit from self-directed IRA either, the limit for new contributions is only $5,500/yr.

@Pranshu Adavadkar you're right. even though you are negative cash flow, tax benefits and debt pay down will make it a net positive.