With the major paper mills shutting down across the state, is added to the economic slump.There are some great properties in LA, but they are all cashflow and little to no appreciation.

From my comfy armchair, I can see how today’s situation in Kiev - far enough removed from the war areas, and being the economic and cultural center - could be attractive to those who know their way around the local bureaucracy to not have to pay an “overhead” under the table at every turn.I can see how the deeply devalued Ukrainian currency can make the purchase potentially even more attractive.

You're correct; our decision to pursue developing a new MHP is based on demographic data and economic employment analysis (aka, base employment analysis) which, when coupled with other specific reference points, clearly indicates an opportunity.

While the build was not difficult, there is a learning curve that I believe after the fact would have been more economical to pay for a seasoned set crew. 

I request that you share your source of affordable properties in Montgomery County, as all that I can touch in Southern Maryland for a price that is affordable on a 30-35,000.00 salary is trailer rentals, rooms for rent, and empty land that is wholly unimproved.My best advice is to help Jane understand that due to the economics of the region that home ownership is not a reality in her current position and that she needs to focus on her children as you only have the time with them once. 

The allocations must comply with the substantial economic effect (SEE) safe harbor rules or produce equivalent results to such compliance. 

May I recommend studying real estate economic as well...

It's not that simple math is wrong, it's just that you can open your mind up to much more possibilities, like investing in appreciating markets, once you become knowledgeable about 2 things, 1) Sophisticated Math and 2) Economics so you can read the future of the market.Personally, I don't know how any Investor doesn't want to learn enough about Economics to get a gauge on how the next 10 years in their specific Area of investing may turn out.Will it be like Detroit, which went bankrupt but you could easily have seen that if you paid attention to the 3 Big Auto Makers?

Consequently, they would be at an economic disadvantage and their margins would be smaller.   

With relation to economic changes - locksmiths around town are benefiting from a higher demand in safes.