The reasons that property is purchased, ranges from commuter appeal, recreation, retirement, investment, sports (fishing, hunting, skiing, golf, etc.)  

The Gozone was 15 minutes I just had to prove I was a RE professionalAirplane was more intense I needed my log books , my day timers ,,, they want to make sure your not using it for recreation and the 100 dollar hamburger flights .. and are really using it for business  as these were huge deductions as well.

@Gerald Harris  if your going to do this you should not be asking any questions of sellers your the expert.. you should research your targets.I get these letters all the time as my family was in the recreational land business in 5 CA counties for 30 plus years and we have literally 100?

Also, I would suggest trying to recreate them yourself using Excel.

It has a ton of recreation opportunities as well as beauty. 

Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day".Make sure you run it up the flagpole with your accountant but you should be fine.

Don't try to recreate the wheel.

(though you could get them when you get home, just can't recreate them later, see sources below)...I would actually look at the recent opinions rules more in great depth based on your back ground...

Broad based strong economyWorld class education and healthcareManufacturing, high tech, you name it, the biggest names are hereAmusements, professional sports, recreation and cultural venuesThe beachPerfect year round weatherTourists and business people visit from around the worldEvery mid to major airline flies in to both Orange County and LAXBEST OF ALL - Qualified tenants and buyers. 

My Name is Joe Schultz,I am mostly interested in the " BRRR (Buy, Rehab, Refi, Rent)".I like re-creating homes.