There is piles of garbage/materials in the front yard, and the drive-way entrance's have chain link fences in front of them. 

@Daniel DietzYour analysis is in the right direction, but not quite there.1) Determine the debt financing ratio - in this case .602) 60% of the gross income is then looked at by UDFI3) 60% of all deductible expenses are applied, so 60% of straight-line depreciation, 60% of the interest on the note, 60% of property taxes, etc.4) $1000 exemption applies5) The net amount after deductions and exemptions is then taxable to the IRA, and the trust tax table is used to determine the tax amount.Even if you have a negative UDFI liability, it can be worth filing the 990-T in case you can carry that loss forward to future years.We have a UDFI calculator on our website and if you PM me, I can send a link to you (BP does not want me posting that outside content on their forums).

Hopefully I can link up with someone near me.

I don't think you can post links here, but you can find it if you go to meetup.com and search for Ventura County Real Estate Investors Club.

Hopefully I can link up with someone near me.

Hover your mouse over my picture and you'll find the "Connect" link.

The other REIA groups in Albuquerque/Santa Fe (BP deleted my post with the links) are listed on Meetup.com.  

Have to make arrangements to link up with you.

., try this: https://www.biggerpockets.com/blogs/8121/51415-pro...They have deleted this on me before, they told me it had too many links to an outside site, like i was promoting it, i removed the links but left one recognition of who the author was, because i'm not taking credit for something i did not write, and yet they still delete it from the blogs, but it is on my list of blogs .

Thanks for the link, it's very helpful!