You’ll also want to let your CPA know, since how you treat the transfer (as a sale vs. a disregarded transfer) can vary depending on how the LLCs are structured (single-member, disregarded, partnership, etc.).You did the right thing by moving it into the holding LLC once you decided to keep it — that’s a good habit for scaling later.

If you disregard their assistance animal guidance is it going to be ok to deny an ESA?

You can do it at any time (or not) as long as the LLC is a disregarded entity. 

They can only claim the §121 exclusion if the property is titled in their personal names or a disregarded single-member LLC, not an S-Corp or multi-member LLC.

If you are going to have tax losses, a 100% owned LLC is a disregarded entity and will not require a tax return separate from your schedule E.

If entities are disregarded, you can keep up with more than 1 in a single QBO account using the location/business feature to keep track of them separately.

"Disregarded" entities can typically be kept in the same QBO Plus subscription, separated by the location feature.

Because the IRS only allows husband/wife disregarded entities in community property states.

If the LLC is considered a single member LLC and DISREGARDED entity, then you can transfer at any time as long as the current owner/titleholder is the sole member of the LLC. 

The IRS treats single-member LLCs as disregarded entities (they’re taxed the same as if you held the property personally).