This is what I was reading..For passenger vehicles, trucks, and vans (not meeting the guidelines below), that are used more than 50% in a qualified business use, the total deduction for depreciation including both the Section 179 expense deduction as well as Bonus Depreciation is limited to $11,060 for cars and $11,160 for trucks and vans.Exceptions include the following vehicles: Ambulance or hearse used specifically in your business;Taxis, transport vans, and other vehicles used to specifically transport people or property for hire;Qualified non-personal use vehicles specifically modified for business (i.e. van without seating behind driver, permanent shelving installed, and exterior painted with company’s name).Limits for SUVs or Crossover Vehicles with GVWR above 6,000lbsCertain vehicles (with a gross vehicle weight rating above 6,000 lbs but no more than 14,000 lbs) qualify for expensing up to $25,000 if the vehicle is financed and placed in service prior to December 31 and meet other conditions.

In choosing Rockford IL I consulted the Illinois Dept. of Transportation (IDOT) 2040 travel study. 

It's within .5 miles of public transportation so we're able to convert the garage and not have to put in covered parking.Design was a little tricky since the original structure is non-conforming to the setbacks. 

Public transport and bicycle lands mean you can yourself the biggest of holes in your funds, the motor vehicle.

I can also see how they dress, their method of transportation, etc.

If you are willing to take NJ transit in the future once we establish our new normals with the current pandemic (unless you are already taking public transportation to travel into the city), places like Bloomfield, Clifton, Lyndhurst, Newark, etc. are a couple of options.

@Russell Brazil, as @Kevin Mizell mentioned, modular homes do have some advantages to which I'd add to his list, depending on the manufacturer of course, that they may often be overbuilt (in part, so as to survive the rigors of transporting them).  

HOA has no rules about renting it out, currently I believe only 3 of the 7 are rentals but its close to public transport and amenities around the area.

See if the location matches with strong transportation spots (train, bus) Then look at the taxing in the towns and research the community to see if there is appreciation and cost benefit for a long term hold.Let me know if you have any questions.RegardsJoe Scorese

If you can't, be greatful that somebody is willing to trust you with their money so you can have a house and a means of transportation.