But we have places to move the dirt in some planting beds along the fence.  

Honestly, they should leave it to them at their death so the child inherits it at a stepped up basis(FMV on date of death).

Daughter should notify mortgage company about mother's death and see what they want to do about the house. 

Themed nooks like: an over the top bed canopy that a Disney  princess might own, etc.

Semi Gloss in the kitchens and baths, trim and baseboards, Velvet Sheen (eggshell/satin) in the living and bed areas. 

The house is built in 1969 and comes with 5 bed and 3 bath with a total 1825 sq ft, pool, attached garage.

@Jay Yiu 1 beds can be expensive and difficult given turnover.Expenses should be 35% of gross.A prop should be renovated every 15 yrsPaul

Holding your rental, investment, or business use property for less than 12 months does not mean that your 1031 Exchange will be disqualified, but it might be significantly more difficult to prove your intent to hold for investment purposes under an audit.2) If you eventually sell a house/complex/entity that was part of a 1031 exchange and cash out, you will realize all of the taxes that have been continuously deferred since the first property in which you started the exchange process with.  3) After you pass away, your heirs will inherit your property and receive a step-up in cost basis equal to the fair market value of the property at the time of your death.  

Queens prices can vary tremendously from one end of the boro to the other.3 beds will run anywhere from $1500 in Jamaica to several thousands in LIC.  

IMO...only get houses that are at least 2 bed 1 bath.