I'm looking for something I can do without heavy machinery.

Makes it easier for the bulldozer or excavator to dig stumps out.If you enjoy running machinery have a midlevel excavator rented for a week and run yourself or hire someone. 

This would probably lead to an accelerated depreciation of fixed assets and machinery and short life span for expensive equipment.

You can watch Youtube plumbing videos and get a cluebut that doesn't mean you know how to order the right parts or operate machinery.

Did you run some machinery for the business they ask?

Section 1231 gains include gains from the sale of depreciable property such as real estate, machinery, and equipment used in a trade or business.

I appreciate your input Brandon, but it appears that d(1) contradicts your first point:"Except as provided in § 1.162-3 (relating to materials and supplies) and in § 1.263(a)-1(f) (providing a de minimis safe harbor election), a taxpayer must capitalize amounts paid to acquire or produce a unit of real or personal property (as determined under § 1.263(a)-3(e)), including leasehold improvements, land and land improvements, buildings, machinery and equipment, and furniture and fixtures."  

Second, the HVAC and washing machine, fall under "machinery breakdown coverage" while your furniture, would fall under "personal property coverage."

If they've got the manpower and machinery to tackle the job quickly, I'd definitely say it's worth the cost. 

A commercial loan is secured by commercial real estate, business financing on inventory and or machinery.