Just a quick note @Caroline Gerardo that raw land can qualify for 1031 treatment. 

There are not that many note buyers and they all know each other, just because you overpaid for a guru marketing course on notes, does not make you a broker or note investor, and stick out like a sore thumb.8.

Also don't forget to look into your tax treatment for signage.

It doesn't matter whether you qualify for Section 121 treatment on the other half, which I hope that you do.

The whites just get destroyed faster even with bleach and hydrogen peroxide treatments. 

This may be a sore subject, but are there any of you who've used Zillow for PM?

The fact that you held it for longer than one year does NOT determine the tax treatment.

Could well be a puppy mill, but enforcement about conditions there is sorely lacking due to lobbying by AKC and also lack of funding.  

There are 6 tests called the WhiteCo factors (named after a tax court case on the subject) designed to figure out the permanence of individual assets to see if they qualify for short life treatment.

I called an exterminator for a treatment.