I watched a tax attorney/CPA speak and he recommended that you don't have a separate LLC for each property.  

Any chance you can speak more to why you would avoid joint tenancy or tenancy in common? 

I was speaking in aspects of doing a sales job to get a feel, while earning vs taking a marketing class..if that makes sense??

When I asked the fire marshal about that,  he stated that he could not  speak about other businesses.

Basically the IRS doesn't even see that the property is in an LLC since it would be reported exactly the same way on our personal taxes.This all changes if you own or plan to own one of the properties with someone other than your spouse.Again, I suggest you speak with your CPA and your 1031 Qualifies Intermediary to get the professionals guidance since they are the one that will be handling your tax paperwork.

Still decide first what you are investing in, then speak to a mortgage broker (not a bank as they follow conventional guidelines and usually don't offer DSCR based loans) for best asset based loan products for your asset class.

@Ivan FenceBefore opening a US LLC or opening a bank account, I would speak to an accountant who works with foreign investors.

You can do either.If you're just getting into the real estate game, then it's probably a good idea to speak with some lenders first as @Jaron Walling suggested.How far along you get in the process will be somewhat limited if you don't have a deal, but the conversations are still likely to be valuable.Additionally, some HMLs can offer a proof of funds, which can be helpful while making offers.Best,Michael

I would be happy to speak with you about the services we offer. 

I am not a CPA, so be sure to speak with yours...but to your main question:  yes, she will have to pay capital gains taxes on any gains since she has not occupied the property in the last 5 years.