Winston's largest employer is Wake Forest Baptist Health Medical Center, which employs over 11,000 people.

I bought one in Rohnert park CA in 95 ish  4 acres for 27k that could not be built on .. but it was right behind a Home depot shopping center and there was a free way interchange.. took till 2020 but in 2017 it got brought into the city limits.. the Indians built the biggest Casino in N.

cant start by owning a 10 mil apartment complex or a shopping center or office building.

Luckily the  property is in a high density area, walking distance to major shopping center and Old Colorado City, 1/4 mile to I-25, 1 mile to downtown Colorado Springs on a major bike path, 3 miles to Garden of the Gods, 5 miles to Pikes Peak Cog Rail.

Some need more.CPM is interesting as I've never tracked it before but calling 1000 people should cost about $50-$300 bucks (VA caller and $0.20 per record) assuming its done in two 8 hour calling shifts. 1000 contacts/conversations will cost quite a bit more.I run a call center for Real Estate agents with VA callers so I track some of these numbers very closely.

Inventory is not eligible for capital gains treatment.

There are no limitations in your fantasy world when you are the center of the universe and control all other beings thru your superior negotiation skills.

What is the tax treatment with respect to reporting, depreciaiton, etc.

You want a termite company to come back and certify no current activity and set up a treatment plan to pass on.

Sure someone might put in $1Billion data center, but how many jobs does that create?