And there you are in luck because you can purchase any type of investment property anywhere in the country and defer all tax as long as you purchase at least as much as your net sale. and use all of your proceeds from the sale in the purchase. 

An annual business tax as a hotel of $50 and collection and remittance of transient occupancy tax of 12% from renters is required of all short-term vacation rental operators.

Be mindful of short-term capital gains tax, as profits from flips held for less than a year are taxed as ordinary income, and frequent flipping may result in self-employment taxes.While profits from flips do not qualify for 1031 exchanges (since flips are considered inventory, not investment properties), you can minimize your tax burden by deducting allowable expenses like renovation costs, loan interest, and holding expenses.If you're considering diversifying into rentals, explore opportunities to benefit from long-term tax advantages such as depreciation and lower long-term capital gains rates.

Thoughts and suggestions or too complex and take the hit on capital gains tax as I sell my rentals?

Do capital gains offset passive losses that the investor has, so someone really isn't paying a high capital gains tax as they thought? 

Using the deferred tax as part of your reinvestment will do wonders for what you are able to buy.You get access to greater reinvestment potential, as well as not having to recapture any depreciation.If you do need access to some cash, you can either take some out as part of the closing (only the cash you take will be taxed.

You can exclude all appreciation on the original capital gains investment when you exchange or sell a property in an opportunity zone if you held it for more than 10 years.You are able to permanently exclude 10% of deferred gains from capital gains tax as long as you hold the property for at least 5 years and 15% if held for 7 years.Deferral of recognizing capital gains after the sale of a capital asset as long as the capital gains are invested in a QOF within 180 days of the property disposition.

Quote from @Nathan M kiefer: If you were to receive a 400k bonus from a w-2 employer what is the best way to legally avoid as much tax as possible?

I did a cosmetic fix on it and walked away with a little under $30k (before tax), as a comparison.

You will also have to pay transfer tax as well.4) Pretty simple, set up a business checking account.