Be aware many accountants are not familiar with Firpta laws and conditions, so find somebody who did it before, could be expensive, they charge good amount of money to file that.

Comps based on the condition of your property and similar sold homes (make those kitchens pretty!)

It's based on very specific conditions, seller type, market, and other factors that are too involved for this format. 

Too many hypothetical conditions & extraordinary assumptions in them.

However, conditions have intensified greatly throughout 2021 so far.

It was in cash-only condition because of deferred maintenance.  

The  property  next door to me is going up for sell next month and pending condition it can be a real good flip in the area where i live but it will need (some work)..lol. im trying to find a good price to offer before it goes to market. i have first dibs but not sure how to analyze it for a flip.

Make sure to take into account the condition of the comps vs the subject property. 

@Kurt Grossman if the units are below market rent (taking into account condition), I would raise rents.

The conditions are pretty good and are fully occupied.