Many taxpayers assume that gain or loss attributable to the sale of real property held for more than one year and used in a rental activity is Section 1231 gain or loss.

Perhaps in your ABS deals certain levels of due diligence were not common but I would suggest that is likely attributed to the collateral in the ABS which you didn't specify.  

Do they look at my personal mortgagee attributes like a residential lender would do (if I was applying under my name)?  

It sounds like a big part of its growth is attributable to people from California and Colorado who are tired of the paying eleventy billion dollars for a one bedroom house. 

The LO is a sales position, so look for the attributes of a good salesperson.

The portion of income attributable to the borrowed funds in the deal is taxable as Unrelated Debt-Financed Income.  

For me the biggest attribute that changed my life was self-awareness....consider listening to some Ed Mylett podcasts while you are driving, he is great. 

Never dawned on me to evaluate the look at the percent they attribute to the land even though I knew to do that later for tax prep.  

@Ray Harrell, Can you show us where a LL has ever been successfully sued because of discrimination attributed to looking at their check statement?  

We have to take other non financial attributes into consideration,  Knowledge, risk, time available, etc.Again, cut and paste this into your second Deal 2 Post.You need to catch up.Start another post.