Can 1031 Exchange be bundled?

A client and his son own an FL real property together, his wife owns an NJ real property under her own name.

Now they want to use these two old properties to exchange a new property, and name the new property only under his and his son’s name (without his wife’s name involved). Does this situation qualify Section 1031 exchange?

Well, the wife will pay taxes on her sale since she is not doing an exchange. I imagine the client and son will be fine.

If the wife wants to gift her property to her husband and son, could she do it after the exchange into the new property?

What's the economic intent here? Do hubby and son own equal interests in the FL property? Will they own equal interests in the new property? Is wife making a gift to hubby or hubby and son? Or just to son? Are the values such that gift tax might be importanwas
But wait. The question was "Does this situation qualify Section 1031 exchange?"" Well, I think there are questions about property held for productive use or for investment, when wife transfers to hubby and then there is an exchange almost right away. And I think there are some rules about exchanges with related persons. but they probably don't affect this deal.