Taxable value is currently capped and at $119,508, taxes could go from $7600/yr to $15k, or almost $1000/unit per year increase.

My taxable for the business was only 16K though because I did a big sec 179 for a vehicle and did another set of big write offs for tax purposes.I also have had a roommate for nearly 2 years.

Numerous DSTs are now curtailing distributions, and I don’t think they are even allowed to make capital calls, unless they blow up the DST structure and turn it into a taxable (and very unattractive) syndication.So I think carefully considering market cycles is still a necessary analysis, even though it’s always a guess or speculation on the investors side.

No debt means that's $157,500 non-taxable to you.

My CPA didnt want the 5 or 15 year to be over 15% because it could create a taxable event per their words. 

(Single - over $518,900 Married - over $583,750)One thing to note is that the tax wouldn't be due until you file taxes for 2024 and there are plenty of ways to offset that taxable gain. 

My taxable income is actually so low in 2023 that if I take the $25k special allowance deduction for passive losses and the regular standard IRS deduction, my taxable income is negative.

Rollover from your old employer 401k into self-directed Solo 401k is not a taxable event and wont' affect your taxes.

So, that is an additional deduction you get to lessen the taxable income in the end.

It's definitely not a terrible idea to own real estate outside of a retirement account so you can take advantage of all the tax benefits, especially using the depreciation to reduce your taxable income from a w-2 job.