@Ryan Bakke, CPA thanks for the coffee chat today. I'm going to try to join again next week. My question - We have a cabin in Payson, AZ that is booked 26% of the year. It's mostly booked weekends, not week days. Our cabin is also far from town (35 min), so it's not a place booked during the week. It's also not an option for long term rental because we don't have central heat or central A/C. My question is it better to keep for solely tax purposes (lowering our tax bracket due to loss) OR do we do a 1031 exchange (sell the cabin and buy another place that can rent > 26%)? Thanks!