They offered a sale around 170k. 

She has a pocketful of money from the sale of 420.

I'd also pick a few areas that have a lot of opportunities and start watching all of the properties that come up for sale in that area.

There is a 1200 sf commercial building for sale for 50k. 

I was starting to do some basic numbers on a large parcel that came up for sale (326 acres @ $700k).

Purchase price: $75,000 Cash invested: $25,000 Sale price: $120,000 great first flip for us.

My buddy @Christian Cramer lists homes for 1% or something crazy like that... if you can find an agent in your area that knows what their doing and will offer you that kind of deal it could be the difference between kissing money and making a good return (Just don’t use a bad agent just to save the commission, if they don’t make sales they’re probably not worth it)

So my tax consequence should be about $3,300 (long-term capital gains from Property A, plus depreciation recapture of Property A), in addition to the tax (short term capital gains/ordinary income) on the gain on the sale of the replacement property C (probably about $15K x 24% = about $3,600). 

Using your other numbers, running like a top with a 35% exp ratio, fully occupied, and valued using a generous 6 cap gives a $1.625M sale price.

A title company, or maybe an attorney (depending on your local rules) will be used for the closing of the sale.