However, you can count your spouse's participation in an activity in determining if you materially participated.Real property trades or businesses.A real property trade or business is a trade or business that does any of the following with real property.Develops or redevelops it.Constructs or reconstructs it.Acquires it.Converts it.Rents or leases it.Operates or manages it.Brokers it.https://www.irs.gov/publications/p925#en_US_2019_publink1000104591

Hey @Kelly McMillan I had good success on some pretty serious foundation issues on a project in Durham and had good success with Triangle Reconstruction.

Reconstructed the yard and parking.

You want to be leery of maybe being financially responsible for access hardscape costs especially when already in poor shape.Good luckHardscape appears to be very expensive, some rough estimates I was reading were ~$200/linear foot for a 20' wide street for total reconstruction.

Took me 9 months to reconstruct it.  

If it's a reconstruction using existing material it maybe on the high side but I don't know what labor would be involved from your pictures (can't see how boards are attached to posts).

We just did one that had a reconstruction amount of 850K so you would be good. 

I have been struggling to get started but am reconstructing my plan now to see if I can get some momentum!

"No sign shall be erected, raised, installed, moved, placed, replaced, reconstructed, remodeled, extended, enlarged or altered unless a sign permit is first obtained from the Community Development Department."

So all you need to do is start getting your contractors lined up and scheduled to be onsite the day after you close (or earliest possible day) to begin your demo and then re-construction of the property.