@Brandon HallWe must have a different interpretation of what Gary is calling "closing costs".  

Several different CPA's all offered different interpretations of the tax law. 

@Brandon Hall Oh yes, but I interpreted the rest of that as "even if you don't meet the rental period requirement you may still qualify on the material participation basis."

While it says that you can deposit the CRD into any retirement plan within three year, this re payment will be considered a 60 days roll over, and as such it could be interpreted that it has to follow the matrix.

The modular homes I've used have been very well constructed.However as Kevin also said, the "modular drama", or as I interpret this, the stigma of modular, may come into play and many choose to avoid that.  

Show me the code and I'll interpret the rest, as I have experience programming in languages.

Whether or not the IRS interprets the law correctly, knowing their position is important.

Could perhaps be interpreted as being mortgage fraud.

As to trying to remain anonymous, it's often very difficult in California due to the FTB's broad interpretation of "doing business" in CA; every LLC doing business in CA is required to register with the Secretary of State, including member and/or manager information. 

I wanted to clarify the interpretation you are using.