You can boat from our dock to Clemson for a football game or graduation.

SEC 8 then puts their voucher on hold, so they can’t move unless we approve it (or are found to have an unfit property, which would violate our contract with HUD).  

At least you'll be in the game instead and making money on appreciation and tax breaks. 

I mainly plan to flip and hold rentals, but I ll also be wholesaling whatever deals don't work for me or I can't close on.

The people who can go to parties, go shopping, hang out with friends, play video games all day, and are actual able to work if they so chose.

In order for you to do a 1031 exchange from that property you are buying it does have be a property you are holding for productive use in investment. 

The Columbus market's stability and appreciation ensure properties hold value, deliver steady cash flow, and offer long-term growth.

Who would be game for those days and times?

This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.

Are people seeing rents holding, increasing with rising cost of home ownership?