@Steve K. 

this is my Aviation partners business up in Oregon city  relevantbuildings.com/check it out his are all approved in Oregon .. but these are not cheap park model MH from MH manufacturers.. he has units on display his yard is between Canby and OC on hwy 99  on the river side of the road.. 

Quote from @Jim K.: @Aryan StraussDude, if I had a dollar for every smoking tenant who insists, just like you, that they NEVER SMOKE IN THE UNIT...they always lie.

Quote from @Steve K.: You want to avoid stepping into the role of financial advisor for the seller unless you are an actual financial advisor working for them, but it seems to me that this persons best move would be to actually pass the property on to his heirs using what’s known as a stepped-up basis for cap gains tax. 

Quote from @Michael K Gallagher: @Minho LeeA couple of things to consider, if you are looking at Shrewsbury, Grafton Worcester etc, These are pretty high growth markets from what I understand although I'm not in that market I just have family there. 

“These amounts will count toward the required minimum distribution for the respective tax year,” McGuff says.In addition, the elective deferral limit for 401(k), 403(b), 457(b), and Roth 401(k) plans now stands at $23,000, with a catch-up contribution of $7,500 permitted for those 50 and older.

Remember, FHA loans, whether standard or 203(k) are only given to borrowers that intend to make the property they are buying their primary residence.   

@Steve K. thank you for all the advice, and I completely agree. 

Quote from @Steve K.: Quote from @Sean Ross: @Ralph McDaniel,The IRS applies the Long-Term Capital Gains rate to investments that are held for more than 12 months. 

Then I took out a HELOC to buy the second house hack and did an FHA 203(k) loan to remodel and expand the main house and convert the garage into an ADU.