I know very well from your reputation that you are NOT a game player and I certainly respect that!

They are now worth $1.0M and $1.8M respectively (obviously there was some refinancing and expansion within the last 5 years).  

Respect their time.

Not all residents are comfortable with some breeds of dogs and we want to be respectful of that.

Many members are experts in their respective fields related to real estate investing, whether that is real estate brokerage, wholesaling, flipping, buy and hold, lending, self-directed IRA and Solo 401k investing, or tax and legal guidance.

Dean - I am sorry but I have to respectfully disagree.

As you know, land is not depreciable so your tax benefits going forward should be considered with respect to the allocation of the price because it will effect your bottom line with respect to taxable income.Additionally, ensure that you have the property you are buying titled the same way as the property you are selling because the taxpayer is the one who receives the benefit of the exchange so the selling taxpayer (individual, LLC, Corp) and buying taxpayer need to be the same. 

She is not a good tenant as she  does not respect her lease and I suspect she will get worse unless you speed up her training program.  

I think I know the answer, but I want to double check -- on my P&L, should I be recording insurance and taxes as I pay them to escrow, or when they are paid out of escrow to the respective entities?

Explaining to her that her late payments challenge her levels of respect is something that you can also work into a chat (as crafty as you can, and if possible).