I thought I would toss out a scenario and see what creative solutions folks suggest that might offer the best value to a potential seller.  Let's assume the seller owns a single family house that they have fully depreciated over the years as a rental.  The landlord is at the end of their career and does not want to purchase another property and isn't interested in a 1031.  Please help me understand the tax consequences to options that the seller has.  If I were to purchase the property straight out, I'm assuming the seller would then pay capital gains tax (15% or 20% depending on their tax bracket)  on the entire $100,000 selling price.  The amount which has been depreciated plus difference of sales price.  

If I were to give the seller 10,000 cash and the seller owner financed 90,000, how would this the amount owed to uncle sam?

Are there any creative strategies to lease/option arrangements with the seller?

I want to make sure that I do my due diligence and learn as many potential strategies in order to be in the best position to guide folks through the process of selling.

I realize that folks may not be a tax accountant/lawyer and I will be running all suggestions through my accountant for review.  However, there are numerous very creative folks online which I'm sure can offer good starting points for discussion.  Chad Carson, Brandon Turner, etc.