Suggest you find him a lender. The 1031 should be at no cost to you. It is his problem if he is not able to find something. 1031 is more restricted now. Even capital gain tax is greatly reduced. Those who do not want to pay tax often are not serious sellers.
You can lower sale price and increase interest rate and use prepayment penalty to push income over more years. However, long term capital gains rate is traded for interest income which may be at a higher tax rate but is dependent on the seller financial situation.
You may be able to buy the storage business and land separately but I am not sure if that is an option based on your post.
@Sam Shueh makes a good point on lack of seller motivation.
@Kelly Skeval , It's entirely possible to combine your best case scenario with his best case scenario and do a 1031 exchange with some element of owner financing. The 1031 can be made to work with owner carry depending on the situation. They may have thought of this and dismissed it because of circumstances. But more likely they don't know it can be done.
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