On the LL's side (your client) it may be that they're happy to relinquish CONTROL to the tenant in exchange for a lower rate. 

I received a great document from @Bill Exeter on 1031 exchanges.  

You really,really need to educate yourself on the entire wholesale process before you get other people involved with you.I would strongly recommend you sell your lead to an experienced wholesaler in exchange for a 10% percent finders fee and more importantly,an education.Make them bring you to the negotiations and demonstrate how to professionally conduct business and with the right tools to get the job done.

I do not want to do 1031 exchange.

We have considered a 1031 exchange, but we do not have any deals in the hopper.What are some tactics we can use to save some of the taxes we will have to pay if the $70k hits our bank account?

In this forum the question to invest for cash flow or appreciation or a combination thereof is discussed regularly with a healthy dose of exchanges of opinions and personal experiences.

I am studying notes on the FCI Exchange and I am trying to figure out the "note rate".

In exchange maybe you get a finder's fee or just pure knowledge.

Help them and add value in any way in exchange for knowledge!

Not quite as precise as I would like, especially for a beginner like me with tight margins.