This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.

I'm still doing market research and can't decide what would be a less riskier option for me, is it better to find a property in a vacation destination that's more rural and outdoors or a property in a more urban/metro area?

Was more until Fed raised rates and houses here dropped significantly in price, eroding some of my equity.I've been investing in VGT and JEPQ for the last year or so and for the first time in my life, have NOT lost money in the stock market like I did when I was merger investing, options trading, etc. 

Am in option period for a quadruplex that does not have W/D connections.

Wide x Cut to LengthIt checks all the boxes needed for easy clean up of pet piddles, pet dirt, pet shedding, flea infestation…… And there is a wide selection of styles, colors, and price points.

Some people like to bet big and potentially lose big, we prefer to place medium size bets and consistently win more modest rewards.By primarily investing in properties with an all-in cost under $100,000, we often have multiple viable exit strategies in case the original one does not work out (we don’t pretend to have a guaranteed crystal ball, but we do like to have options at the end, and we find that our students do as well!)

I have access to VA Home Loan so my options mainly involve home hacking with multi family properties.

House passes bill to ban the app by a wide bipartisan margin.

I am considering options such as launching my own business to working a 9-5 to working in the real estate industry and many more. 

.   ** Christie makes a good and important point that just paying the tax up front will give you greater flexibility in terms of reinvestment options.