However, I have not found much on the subject relating to wholesaling. 

Interest Income: The interest income generated from owner financing is considered passive income and is not subject to UBTI (Unrelated Business Taxable Income).3.

If you feel ambitious, you could try a BRRR strategy adding additional equity to the subject home and then taking equity out of it to pay off either the HELOC or if you decided to the refinance the primary residence. 

The combination of high costs and the after-repair value (ARV) frequently leads me to conclude that buying a new rental property is a better use of capital.

This requires more frequent payments of smaller sums.

The laws shift and change frequently, and no one really seems to understand the process, and if they do, they are never incentivized to actually help you.

Maintenance can also be a factor—while newer homes may require minimal upkeep, older units might need more frequent repairs, particularly for things like plumbing or HVAC systems.Some things to pay close attention to:Zoning and Permits: Check local zoning laws and permit requirements to ensure you’re allowed to place a mobile home on your land and rent it out.

Quote from @Sean O'Keefe: Quote from @Tom Gorrell: We have 3 rentals in CA and one in Kentucky (total value about 2.5 M)some W2 incomesome pension incomesome syndication income and some from a business (s corp) Based on what you say, it feels like $3k - $4k but would need more info on how frequently you meet with CPA outside of Jan - Apr when you are filing and if this includes tax strategy. 

Section 8 rentals are frequently located in extremely low barrier of entry markets, especially the single-family homes and small multi-family properties which I assume has also led to an influx of inventory.

And they will likely move you to a new city frequently.