I believe the the administration and congress is planning on importing water from Russia. 

Its a little morbid, but the most 'tax advantageous' method is to get the step up in basis (notwithstanding what the Biden administration is/will do to the tax law) upon her death. 

There is a state database that can be checked to see if the building has ever been inspected, and if it was, if it was deleaded.

Things changed a lot since that time and took us to new ventures and today we are one of the promising Miami - Florida startups with a unique technology that connects the properties in multi-channels, and residents with vetted local service providers automating the administration of short-term rental and hospitality services.During those past eight years in the short-term rental business, I have many mistakes and lessons to share but the biggest tip is to know your local short-term rental regulations and that the market is very competitive today, different than five years ago and without technology or professional people behind it you will work a lot risking make less income than if you had a regular yearly tenant.Cheers and I wish everyone success!

If so, does the court database show a pending eviction from said residence?

I have a revocable trust here in Idaho, as well as an irrevocable trust that is domiciled in Utah by virtue of its corporate administrative trustee and bank account.  

The seller was willing to carry the whole thing non recourse with a 10% down payment but according to my administrator it would have been subject to UBIT.

Quickbooks is sort of a combination between a database (keeps all kinds of records and allows you to extract reports) and a spreadsheet / checkbook register (allows you to have a running total for your varied accounts).

In fact, if there was no will no body knows who will be the Administrator (also known as the PR) at the time of the obituary. 

Pick a company who holds them (fidelity isn't the best option they don't allow loans from them.)You may consider being your own administrator.