You're in the business of flipping houses, so any self-employment taxes on the ordinary income most likely aren't being calculated in QB. 

I am an investor and full time RE Agent that serves the Gulf Shores / Orange Beach area. 

For the 1st time really since 2022 when I look towards next year, my biggest question is what housing demand will look like within that band of rates more so than what rates actually are.  

Housing lots/ subdivision, self storage, commercial, parking, rv park,  etc3.  

You can also sell them on sites like paperstac, debexpert or others as well as brokers like Mission Capital, Rams or Phoenix.Depending on quality of paper and interest rate will determine sales price - also I would say self servicing can have a negative impact on the sales price as the major players in the space are not fond of self servicing. 

Multifamily is the most common one, but some groups also do self-storage facilities, student housing, commercial properties, and others.3. 

I don't say that to be self-serving, being a lender.

Is using a self-direct IRA to fund this venture a way to defer taxes until retirement ?

You would have to self-manage though, as paying a property manager will eat up most of your profits.

Primarily self limiting beliefs.One of my clients just closed on their first commercial deal and they only had one duplex before I started working with them.