The 1031 exchange is only for investment property to investment property.In your mom's case, she probably qualifies for the primary residence exemption and the first $250K of profit in her sale would be tax free. 

Hi,Could someone share any IRS experience or their stance on tax deductions changes that went into effect after 2017?

All the free rental software, like the one I use, hold the money for 4 to 5 days like you said.

The transfer fees/taxes for the deed can get into the $400 - $500 range for each of these. 

Not saying you can't find slam dunks elsewhere, but these are markets where my clients are actually making great returns on their investments.Feel free to message me if you'd like to discuss more

Yes, feel free to shoot me a message.

Because he'll live in part of the MF he will get the profit associcated with that unit tax free up to $250K or $500K if married. 

I am just wondering what should I be doing next as far as taxes, savings, investing, and reading.

With property tax adjustments and the mortgage company requesting an additional amount for possible future increases.

Feel free to contact me if you need EMD for the A to B side of a transaction.