Instead of implementing a first right of refusal, there should be an option to buy their homes from them at a fair market value/paying to move their homes elsewhere or give them the first right.This is the real issue, we are not protecting tenants by solely giving them the first right of purchase.

I just googled "hard money lender Fresno, CA" and about 20 options popped up.I'd spend an afternoon calling around and talking with loan officers.

Thanks Travis, yes I would love to discuss options in Detroit &neighboring areas, will PM you. 

And your accountant has the option to treat the 1031 as an installement sale with $1 mil received in the year of sale and the other $1 mil received in the next tax year.  

I would call Montgomery and ask if assignment of this option to buy  is allowed.

The option was to buy a coined washer for around $1500-$2000 or a normal washer for $100-$200.

Can someone suggest the best options for us or any experience the same? 

I would welcome any feedback on viable 1031 options as well as alternative options that will yield the same or higher long-term returns.

Where I'm not with your accountant is in her failure to alert you that you had an option to defer this capital gain via a tax strategy known as 1031 Exchange.

If you decide to pursue this option, I have a qualified lender who can assist you with this program.