Good Morning-
Starting to look into some of these options myself so don't quiz me on it. Please research for yourselves. Have you considered a "1031 tax exchange" for the commercial building? Without knowing what property "A" is worth. I can only type what I believe I understand about the topic. So if the commercial property is worth less than the rental property you can keep the equity you've earned tax free, if not you pay the difference. But if you sold it, you get rid of prop A tax free or pay a little bit up to you. You would be getting Vacation rental property as a trade, easing any financial burden to at least what you hav going now. Not sure if this works for you but you did not mention it, so my 2 cents for ya. Or find something better a "1031 TE" is a sale and purchase of a like kind property. Good Luck