@Mark J. especially because a 1031 exchange in PA would only defer federal taxes, any 1031 exchange company/specialist in the country can help you out. 

Does it look like the property has a lot of deferred maintenance? 

Max your deferred comp every year2.

The building has lots of deferred maintenance (ie 4 years work in progress to paint the hallways, unfinished siding, etc). 

@Wayne Brown Here are some other thoughts to consider in the 401k loan,  if you take out this loan from a tax deferred account you will need to pay 6% back in to the tax deferred account.  

Purchase price: $188,145 Cash invested: $33,000 Sale price: $1,675 Totally outdated rental property where the previous owner just kept collecting checks, but left alot of deferred maintenance, and rental rates deteriorated to $900-$1,150.

Previous owner kept collecting checks, but left deferred maintenance.

I ought to mention that she may be able to start a 1031 and not finish it but get to defer paying the tax for an additional year until April of 2021. 

Refinancing or Tax-Free borrowing - When you refinance, you are able to borrow against the appreciation and increased equity of a property tax-free3. 1031 Exchange - A 1031 states that a taxpayer may defer recognition of capital gains and related Federal income tax liability on the exchange of certain types of property, including real estate.This deduction is valuable to investors because you can roll over capital gains from one investment property to the next and avoid being taxed until you sell your property4.

Now I am managing this 7-plex and turning it around as far as deferred maintenance, upgrades, and managing it more professionally.