Southbridge and Webster are cheaper as well.There will be obvious trade-offs in terms of location / amenities and price but i have seen good traction in all of the aforementioned locations.I'm looking for househacks for clients around central Mass and while they're not impossible to find by any means units in Worcester are typically trading at $225-250.

They know they can’t afford a trade war.

I assume they use a computer with tax software to prepare your taxes.

I doubt most people even know that at one time, you could of "created" your own bitcoins & litecoins out of computing power magic.

Will the renting of ADU rise to the level of trade or business? 

HEL's = You are trading future equity to receive a smaller portion of the equity today.

You will just be trading 6.4% for 7.5%~. why do that?? 

I could see this fit into several categories of 'real property trades or businesses.'

In this market small multi families are not traded frequently meaning they do not have comps for these properties.

@Christina Galdieri  A 1031 exchange is specifically designed for real property held for productive use in a trade or business or for investment.