I also found Coach Carson to be extremely helpful.

My risk tolerance is extremely high, so once a property fits into my criteria I find a way to make it happen through the leverage of my own properties/HELOC.

That part is pretty typical and may need to be done just so the buyer can satisfy loan requirements if nothing else. 

If you want a CPA who specializes in real estate, it won't come cheap but you have to be satisfied with the results.Shop around a bit and see if there is a better fit for you and your business.

Your ability to solve the sellers problem could score you amazing terms that make the deal extremely lucrative for both you & the seller.Subject-To financing requires you to take over the existing mortgage on the property with the same interest rate and amortization, but could result in the lender wanting all of their money when the title changes hands.

(and ill even take the more generous extremes of your numbers) You said you have $230,000 to spend. 230,000 - 45,000 for the land = 185,000 left to work with. 185,000 / 1800 square feet = $103 per square foot to build this new house! 

One two or three replacements that are of sufficient value that both he and you can go on title as tenants in common and the 1031 still be satisfied (if he sells for $300K then he needs to take title to 300K. 

We are taking everything into consideration before moving forward and Bigger Pockets so far has been EXTREMELY helpful. 

@Brian PloszayNo need to apologise your input is extremely helpful.

Or if there are, that they're satisfied at closing from the proceeds of the sale.Is there an appraisal?