The industry term for this is “dealer property” there is a great deal of case law on the issue as to what you should be considering in performing this analysis.If the property is treated as inventory, the gain is ordinary income, not capital gain.A conservative approach is to hold the property 2-years post completion to treat it as a capital asset.You should speak to your tax advisor on this issue as it is a complex analysis.

Now I'm an evil landlord who should work for free because housing is a human right. 

It has drug dealers next door and I'd sell it to them in a heartbeat for that price.

Unfortunately the vast majority of landlords do not screen very well and rarely understand human nature.

In addition, if the investor holds the investment in the Opportunity Fund for at least ten years, the investor would be eligible for an increase in its basis equal to the fair market value of the investment on the date that it is sold.if your a dealer in real estate this does not work right.. 

There are work arounds especially if you have broker dealers involved but you end up running out of people you know pretty quickly. 506(c) allows general solicitation but only accredited investors are allowed to invest and they have to provide evidence.

I let the numbers (and human nature)  speak for themselves. 

Always do the humane thing!  

All tenants should to be treated equally unfortunately that is not basic human nature.

Have called the manufactured/ modular manufacturers to ask them this question or contact some local dealers.