Your accountant will have this number at their fingertip.If you do a 1031 exchange you can defer the tax on  all of that gain and depreciation recapture.  

And that gain is what's important because it is the tax on the gain you are wanting to defer in a 1031.It is very common for investors to sell a property with a huge gain and depreciation recapture but generate very little cash in the sale because they have refinanced at times along the way.2.

I only own this one property and Ive only had it for less than a year so I would defer to more experienced advice, but there are the numbers the way i started analyzing mine. hope it helps!

Some features: Deferring taxes, much higher contribution limits than IRA's, plan loans, less stringent rules vs.

Most think section 8 is negative, but you also have to inspections and need to maintain, thus no deferred maintenance.Terry

Here are the numbers-1st property 2014 market value 95k foreclosure 2 unit: 2 beds 1 bath each unit-offer price 80k purchase price 85k-7k down payment assistance -FHA 3.5% down-Made bank pay for closing costs-Made bank pay for repairs needed per FHA guidelines -Got about 2k back at closing -about 6k total repairs for downstairs Kitchen and bathroom -2 beds 1 bath rent unit 975-2017 cash out refinance 75% LTV-new appraised value 150k-cash to close 15k2nd property 2017 market value 145k2 unit: 2 beds 1 bath each unit-Offer price 120k purchase price 135k-FHA 3.5% down-some deferred maintenance but rent ready.-2 beds 1 bath rent unit 975

But, I think you would defer potential buyers from looking at the unit, its not something that would ever come up in an inspection, and it is something that anyone purchasing a unit with someone living above them should consider. 

Attend to all deferred maintenance and make sure the units are capable of generating market rent.

Just realize you buy a 60k duplex, it probably has about10-20k of deferred maintenance. 

I'm just trying to get a good idea of what would be a fair price to offer.I would say it's a class C property, and it definitely has deferred maintenance.