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 bought a turn key rental for one of my first and I learned a tremendous amount of knowledge from jumping in and making a move. 

Agreed But such a hike in such a short amount of time seems a bit unpredictable IMOThanks

What this means is that it cannot be a fix n flip where your intent is primarily to resell.

I also want to fatten them up still slowly for now, so that I can cash out a specific amount of equity after paying taxes and transaction costs. 

I am looking to get into fix and flips to start and then have that expand into owning rentals as well.

One thing that I fixed was the ceiling in the bathroom of the second floor tenant.

The crappy agents by and large charge the same amount as the good agents.

I've spent a good amount of time in flips and long-term rentals and I'm always happy to share insights.

Looking for possible loan options for repairs  At HoltonWise we've got a whole bunch of lenders you can work with to fix/flip and or buy/hold Youngstown properties.