The issue you'll have is that if you want to defer all tax you must purchase at least as much as your net sale. 

That means an ARV not too much above the average sales price for the area (you can find that on Zillow). 8. 

Purchase price: $67,000 Sale price: $77,000 Found this lot on Zillow listed by the owner, texted him and negotiated a 10k reduction from asking price.

As someone new to this and only having two rentals, how does one find MHPs for sale? 

Purchase price: $90,000 Cash invested: $65,000 Sale price: $90,000 Latest clean off-market Kingsessing property!

Purchase price: $125,000 Cash invested: $135,000 Sale price: $125,000 Latest off market, clean twin Olney opportunity!

There have been 22 sales over the past year.

Either way def worth looking into.Another option is negotiating the sales price.

I have rentals in both states and am currently marketing a flip purchased in 2023 and need to determine the best way to handle the 2023 tax return plus the resulting finds from the sale of the flip. 

They use the word like "Communist China" and "marijuana trades" a lot ;-) LOL However, since there're lot of restrictions for import from China and made-in-China product is flowing from Mexico route these days, these regulations are "understandable".