We for example, are OK with "Cabin Style" under this brand-new definition - since this issues comes up frequently:Properties with “Cabin Design (Style)” per appraisalreport are eligible if Foundation Walls = Concrete Block Roof Surface = Metal or Shingles Heating = FWA Interior Walls = Drywall or Plaster

This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.

Hard to find STR eligible homes especially under $1mil, which I'm sure you have seen. 

However, for the seller to net the agreed price, the price has to go up in which case you can run into the issue of the property not appraising.I think the fundamental issue is this requires a more sophisticated buyer and seller (especially to have a graduated commission scheme which is common in commercial). 

I can use the remaining VA eligibility I have to purchase with no money down around 358k.

You're probably eligible to sell and pay no capital gains on up to $250k profit if you file single, $500l if married filing jointly.

As of now, AL is eligible for 80%.

Along with the FHA loan, check out the loan from the Neighborhood Assistance Corporation of America (NACA).NACA was formed in 1988 and provides an affordable option for potential first-time buyers:✅ No down payment✅ No closing costs or fees✅ No mortgage insurance✅ No consideration of credit score✅ Below market fixed interest rateThere are several requirements to be eligible, starting with attending one of their workshops.https://www.naca.comI wish you all the best.

Los Angeles may provide more stability and long-term growth potential owing to its stronger market fundamentals, even though Philadelphia can have better cash flow possibilities.

Having an entity does not convert payments that are non-deductible and then makes them deductible.You want to work with a CPA who understands the deductions eligible to real estate investors(and agents since your profile mentions that you are an agent).