I used a simple spreadsheet to identify the "personal use" and "business use" percentages on a monthly basis:At this point, I have a clear fraction of personal use and business use for the entire year.

I have a unique way of "fractionalizing the note" without actually fractionalizing.

Many of these are fractional ownership. 

Trying searching for "NFT real estate fractional ownership". 

However in larger commercial sales there are some areas where tax can be deferred, our company has had success with both Section 85 Rollovers, and fractional purchases to help owners defer/minimize their taxes.   

Fractional Interests in PropertyI don't see many TIC / fractional interests seeking §1031 exchanges.   

Some of these also are tokenizing/fractionalizing assets.

A conventional loan was by comparison a fraction of the cost but was not an option for me. 

In my state of WA, from what my attorney tells me, if it's separate deeds of trust for each lender, then it's not considered a security but if you fractionalized them all into a single note and DOT and they didn't know each other, then it's considered a security.

The buyer of these credits pays a fraction of that if bought at the beginning on the project and close to face value if the project is complete or close to completion because there is less risk.