The sales price would depend on the amount of fairly recent sales comparables and adjusted them to reflect what her potential loss or profit might be. 

Going to be creating an LLC, I have heard the Nevada has the best tax benefits when you register for an LLC in their state?

Of course, speaking with a tax and legal advisor about all things listed above would be to your benefit and may help you decide on things as well. 

Note if I was in a market without the historical appreciation of our market then I would be more in favor of paying off properties as the leverage benefits from the appreciation (property and rent appreciation)However, I realize 1) sometimes the tortoise beats the hare 2) that there may be more risk involved with high leverage and that some people do not function well with risk. 

how does it benefit them?

I was having a conversation with a friend who is also interested in real-estate investing and she informed me that there is the potential for special financing for Multi-Family Properties.Does anyone know the benefits of financing a Multi-Family vs SFR and where I can find more information regarding this?

Does anyone have any advice as far as what would be a good offer to make or any adjustments I should make on the report?

Cost vs long term benefits/ forced appreciation. 6 out of 8 of the units have an unfinished basement and I’ve thought about finishing them and turning the 2/1.5 into a 3/2 bath. 

You got this better things are on their way and stay positive that solution that benefits you will happen.  

I'm a buy and hold person with the hope that growth equity will benefit me 15 years from now.