Most commercial lenders won't look at loan amounts <500k (they make the same % commish on a loan for $3M vs $300k, so they go after the higher loan amounts).A 3rd factor is it a MHP (yes, thats correct, many lenders won't lend on MHPs - as crazy as that sounds).

We are barely making it on my husband's factory job.

This deduction currently identifies as dead.Now, if you had an operating business, say a factory, in one state and decided to relocate it to another state, moving costs would be deductible.Your situation is in the gray area.

So, while taking into consideration the age and condition of the damaged item at move in and the time the tenant was renting for is a factor, I personally don't think using a strict IRA depreciation schedule makes sense.

I'm intrigued by Sherman and Denison because of the growth in the area, mostly assured by the semiconductor chip factories being built there.

If I wanted that I would have just worked in a factory. 

One influencing factor is city planning and transportation.

Takes a while to replace factories.

To me, the first and most important factor is the size and shape of the parcel in question.

Hassle and anxiety factor is too great.