My mother is in her upper 80s. She has not filed taxes for many years and her only income is Social Security in the amount of less than $800 per month. She is a partner in an LLC that has not reported any income or expense but holds some real estate. They are now going to sell the real estate and pay out the partners. What kind of return will she have to file and at what rate will this likely be taxed at? (The entire amount will be capital gains and the total $ should be more than 300,000 and less than 500,000.) Also could she reinvest this as an individual using a 1031 exchange?