It is a duplex, 1,300 sq ft on each side, and we only need to replace the AC/heat on one side right now (this quote is for the one side). 

Thankfully I didn't need to replace the floor or ceiling.She is threatening to sue, wants contact info of the plumber and receipts.

I acquired the four-plex with varied levels of updates, but would need/want to paint cabinets, paint doors, trim, walls; if carpeted, replace carpet with LVP; replace faucets with modern faucets, etc.

Just save the money and be ready to replace when necessary.

For example, carpeting installed a decade ago likely has minimal worth especially if the new owner has plans to replace it.

@Tanya Maslach can use the 60-day rollover rule to avoid penalties, but funds must be replaced within 60 days.

They've replaced accounting staff and managers several times.

Replaced carpet, textured walls and painted.

This can range from minor cosmetic upgrades like new paint and flooring to more extensive work such as replacing the roof or plumbing.

Your replacement property will have to be in the 50 US states or the territories of Guam, The USVI, and the Northern Marianas Islands.