In general - commercial loan on a fourplex is cheaper to originate.

I was looking at these areas as well as they were cheaper than buying in Rockville and also appeared to have some decent homes.If getting the ADU would be tough in general and renting by the unit in those areas would also be challenging I may need to rethink my strategy.I am doing this as a first time MD homebuyer and looking at my options to rent a portion of the home.

@Leslie Hsiung, my "sell" suggestion was not meant to be taken seriously - IF you can't find a cheaper suitable living arrangement.

These deductions were crucial in offsetting the property owner's taxable income, effectively reducing their tax liability.

I believe in practice it does not actually offset the capital gains but reduces my taxable income dollar for dollar with the loss, as long as my Modified Adjusted Gross Income (MAGI) is under $150K.

Distribution will be considered taxable income in the year in which you take it, which likely will push you to a higher tax bracket.

Definitely want to consult a title attorney on that, but this is why I tell people to go with large well funded title companies rather than the cheaper local ones. 

We use companies like that to find cheaper options while on vacation rather than a resort.

An umbrella insurance policy is much cheaper and far less complicated.2.

As Jay mentioned, massive power requirement that will not get cheaper in time, and along with large water requirements for cooling the rack systems, so targeting locations that provides these necessities is key.