@Juhi Banerjee, appraisers for 2-4 units will use the same valuation methods as a single family home: Sales comparison, Income and Cost approach, with a reconciliation section to account for the variances.  

Now you mentioned boyfriend and not spouse, there are differences for single people and married couples for how much the exemption is under 121, you will want to talk to a CPA to see how you have it set up and how it will apply to your specific situation, but this might be a good approach again depending on what your goals are.Having a rental property is gold in my book.

How old is the property, always an important question in a place where much of the housing stock is approaching 100 years of age?

Or are you more interested in (and willing to) engage in more of a slower, relationship-oriented approach to negotiating? 

The put out a TON of content, have connected us with countless others around the country and create several opportunities weekly for us to interact with each other and learn.  

Do you guys have any tips on how to proceed through the agent and structure our approach knowing she was widowed in dec 2020?

And how should I approach it with her?

Do you see any holes in that approach?

For duplexes, you have two approaches.

I have countless clients buy and sell their properties.