Please answer the question below using no more than 500 words. An independent owner is contemplating the sale of her multi-family property, as she is tired of handling all the tenants and day-to-day operations, but is concerned about paying a large capital gains tax due to the sale. As you are now a real estate finance expert, answer the following questions on how you would best advise this potential client: 1. How can she potentially avoid paying large capital gains tax? 2. What type of property would you recommend she trade into instead and why? 3. Other than selling the property, what other options may be available