On the refi is the old mortgage on the property paid off, coming up with new outstanding balance of which 80% is avaliable to be pulled out?

Which triggers taxes and penalties on the entire balance.

I can get the loan for the remaining balance at around 5.25% for 30 years. 

Its worth a try.now again to be fair and balanced like fox news..

The mortgage has a small balance of $22,000 with a $232 of monthly payments which includes principal, property tax, and fire/water insurance.

Its personal preference.Regarding the classification-Not sure if I understand the question completely, but single member LLC's (unless you opted otherwise) are disregarded entities, and therefore, there is no balance sheet on the tax return.

Only after the RMD is satisfied for a year may an individual convert the balance (or portion thereof) to a Roth IRA .RMDs that are mistakenly converted become regular Roth IRA contributions for the year of the deposit.

I guess I'm still trying to find the balance between educating and being condescending.  

The best thing for me was to open lines of communication with the credit card companies and pay down the balance.

As I understand it, provided the 1031 is constructed such that the value of the guest house is allocated properly (i.e. 33% value assigned to guest house, balance to primary rez) then it would likely pass 1031 muster.Has anyone here been party to an exchange like this that dances in these grey areas?