It would/could be only 15% capital gains tax and yes you could/would deduct all selling costs including commissions and transfer taxes.

"It's like selling pizza by the slice".  

Just ask the owner what are you going to do with the money if you sell for cash??

Now, I’m rebuilding my portfolio while continuing to help others buy and sell homes.

. - In the unlikely event that you get a lead, A "motivated seller" who will work with an 18 year old to sell their home, is likely someone dealing with death, disease, divorce, or disaster.

They will let you sell the trailer as long as the cash flows back thru them.  

And IMHO, the prices are dropping big time (on avg. 10K/month...houses that were above 300K a year ago are not selling at 250K now) and the available rentals saturation is worse than I seen during summer season (with rents dropping from 1$-1.08/sqft to 0.8$/sqft and very little contacts and applications...just go in Zillow and look how many rentals are on the market now in Kyle, New Braunfels or Converse). 

If you ever decided to sell the building but keep operating the business, it makes it much easier.

Trusting what the franchise tells you is foolish.I can tell you this: there are companies selling leads to real estate agents all the time.

They pump false beliefs and false narratives because fact is they connect and sell.