My accountant asks me to talk to them BEFORE I make major money decisions so that they can help me protect myself from taxes.

You can sell both units to one buyer, but that buyer now has two properties, with separate tax bills, etc.  

Wouldn't this property now qualify for the 1031 program and defer your income taxes?

(Lower rates, higher rents, and apprciation.) until then you get loan pay down and tax advantages to go wi the lower prices. 

@Ane DeysI would not generalize all REITs as being equal and there are also a lot of private funds who did not go the REIT route as a reit, while having specific tax benefits is also required to be passive.

Insurance estimated at $7,000 annually and taxes around $10,000 annually. 

The hard thing with commerce is the property taxes are higher and some areas aren't that great.

Looking for a Tax Strategist in the Kansas city area. 

However, without having W2s or 2 years worth of tax statements for my business, I'm having trouble finding a loan.

So that's $84k per year before taxes.