Federal capital gain is 15% for most taxpayers, but can be as high as 23.8% with the Medicare Surcharge (Obamacare tax), and don't forget about your state taxes, if any. 2)Installment sale – wants to exchange.

do you include tax payments in your equation?

Just make sure you have your CPA analyze that scenario for you because not every taxpayer gets to fully utilize the rental loss in the year the cost seg is done.

If borrowed funds from several loans are deposited into an account at different times, the funds from the earliest loan are presumed to be expended first (FIFO concept).If borrowed funds from several debts incurred at the same time are deposited into an account at the same time, the taxpayer can select the order in which the funds are presumed to be deposited into the account.

Telsa developed the Powerwall in 2015 so they clearly felt there was a market for solar batteries.I'm glad to hear your system paid off in a couple years but the average is closer to 10 years and that's after tax-payers subsidize solar at every level.

@Dylan KingThere are a number of CPAs on here who represent taxpayers such as yourself.

As far as the entity goes, 1031 requires that the tax payer for the old property be the same as the tax payer for the new property. 

@Alexander Leuser, The taxpayer has to be the same for both old and new property. 

This will make it easier to distinguish what is a business expense.Another thing to consider is making estimated tax payments.

It can be a partnership or a corporation for tax purposes which you set up yourself (must have its own taxpayer ID).