This deduction currently identifies as dead.Now, if you had an operating business, say a factory, in one state and decided to relocate it to another state, moving costs would be deductible.Your situation is in the gray area.

While some figures may adjust in your area typically a modular product is about 90 to 110 sq/ft to start out from the factory.

The key indicator is where companies are building factories or research centers.

Also, another factor is that this is the first property I ever bought (Pre-BP) without the intention of getting much positive cashflow, but just to buy and become a homeowner with the possibility of renting it out.  

@Matthew Daniel LangnerI thought it was capital when I started but I realized it was actually deals that were the limiting factor.

The specifications to the roof pitch and eave sizes (roof over hang) can be addressed by the factory you ordering it from.

I would absolutely explore modular or factory built concepts over container homes.

And then the new factories popped up and the ease of getting to the Indy international airport made it a nice play for us.   

They are also built in a factory off site versus at the actual land location.

I was introduced to real estate when I was a child and watched my mother quit her harsh factory job to become a real estate agent.