Recently my mother purchased a property in Georgia that is scheduled for completion in december 2006. We currently own a house in Jersey that is our main residence, a house in las vegas, and a condo which we rent in florida. The price of the Georgia house is 255,000, and we were planning on selling the florida condo for around 260,000. The biggest problem we have been hit with is capital gains. I do not understand them at all, but since we have rented it out for about 10 years now, i know we are not going to be able to do a clean swap with the money from florida going straight to georgia. We are going to be taxed alot, and end up coming up very short. Am I correct, or at least on the right page? I need to know the best possible way to tackle this so that i can take the most possible money from florida and use it to invest in georgia. Can you recommend someone I should speak with that can advise me further? Any input you have will be greatly appreciated. Thanks for your time.

- Mike