I called Navy Federal, but they have temporarily suspended HELOCs. 

Of course, if you are lending and it is federally backed, it is safe for the lender to go down to 3.5%.

@Natalie Casey Yes, the eviction moratorium is still in place at both the federal (CDC) and state level. 

The notice must be provided on the same date as the eviction notice, or, if no eviction notice is required by law, on the date that the eviction action is filed.And, the kicker is that this must be in writing (on paper), not via email.Here is the crux of what the rule does:Debt collectors who evict tenants who may have rights under the moratorium without providing notice of the moratorium or who misrepresent tenants’ rights under the moratorium can be prosecuted by federal agencies and state attorneys general for violations of the Fair Debt Collection Practices Act (FDCPA) and are also subject to private lawsuits by tenants.As an interim final rule, this would take effect on May 3, 2021.

When my offer was accepted, the Seller's agent sent a list of approved lenders, which included Navy Federal, who I had a personal account with.

If you do the 1031 then all federal gain is deferred. 

Please make sure you screen really well, follow all the MO and federal fair housing rules and regs, and document everything.

Clifford (15th ed, p. 172):"...if one of the owners did not contribute an equal share to the purchase price (except for spouses), federal tax law includes in the estate of the first joint tenant to die the full market value of the property, less any part the surviving owner can prove he or she paid. ...

That's the federal offense to get worked up over, it seems. ? 

Depending upon your income level you could potentially pay 39.6% regular income tax on the capital gain at the Federal level, plus another +3.8% Net Investment Income tax at the Federal level, plus another + XX% - what ever your marginal state income tax rate is which could be as high as another 15%+, which is currently itself not deductible at the Federal level.Personally, I think the proposal has a few hurdles to overcome such as what income level the new rate will ultimately kick in at, and what that new rate will ultimately be set at.