I have a client that wants to create her will and is evaluating the selling of a vacant land parcel valued at more than $1M. The client is a widow and weighing the benefits of 1) Selling the parcel using a 1031 and purchasing rental/commercial income properties (now requiring some ongoing maintenance)that they could leave for the children or 2) Keeping the parcel taking some risk with surrounding properties developing and potentially affecting the value of her parcel as well but no maintenance to speak of other than taxes. Any suggestions in comparing the two?