thanks, @Bill Brandt and @Dave FosterI would qualify as #2, where I basically lived in the property for 2 out of the last 5 years and now have it as an investment property.My question boils down to this (and I think Bill touched on it), I can take the 121 to avoid cap gains tax up to 250k, but for the portion where I have to recapture depreciation, can i use the 1031 to not pay that remaining amount? 

At the end of the 12 months, full remaining balance is due which I would then go to the bank across the street and get a mortgage.

Not to mention the fact that most of the residents remaining are those who can't afford to move out, are on Section 8, etc. 

However if they do not learn they will not remain as my tenant.

THE CA ASSEMBLY WILL VOTE BY MAY 31, 2018 Assembly Bill 2343 (Chiu) rewards tenants who fail to pay their rent or who remain in wrongful possession of a rental unit by delaying the unlawful detainer (UD) process by a minimum of three weeks.

He told me that they require 15% down and would be 4.5% on a 20year term with a 5 year balloon where the remaining balance would be called/due after year 5.

The tenant may remain in possession of the premises for 30 days following the date of the delivery of the notice of termination.

I believe value currently at $190,000Refinanced $126,000 @ 5.25% 8/2010 (23yrs remain)Currently owe: $111,000Total Monthly Payment: 1228.17     Monthly property Tax: $531.59     Mortgage Payment: $696.58Annual Property Insurance: $617Currently also have $30,000 in Home Equity Line of Credit @ 4.25% (will need to be converted to a regular Home Equity Loan soon: estimating $30,000 @ 5.15% for 20yrs and $200/moBegan renting it out 8/2014 for $1250/mo My accountant is depreciating the Structure value of $140,000 ($5090/yr)I’m also depreciating the estimated value of the appliances and carpet at the time at a shorter term (5yrs).

Generally speaking, contracts for buying and selling subset of the remaining payments due under a note and security instrument do not remove the collateral security. 

Any advice on what I can do with the remaining part of my time?