I may do a 1031 exchange but the capital gains rates are low right now and I can most likely make money with some of the cash and use some for some capital improvement projects as I am mainly mortgage free at this point.The income that is not subject to SE taxes might be subject to SE taxes via payroll requirement if you run this transaction in your S-corp.

That said, we don't model any market appreciation per se at all.

Our eldest SE daughter leases & deducts it using a % for business breakdown & has done so for 5 years. 

I'm a bit partial to the SE Valley suburbs of Chandler, Gilbert, QueenCreek and San Tan Valley.

Michael Poat Hi Mike-I love the SBU idea-actually is one of my favorite investing locations on LI for the main reason of foreign (mainly SE Asian) students coming over for room and board.

For more reading and sources:https://fred.stlouisfed.org/se...https://www.census.gov/quickfa...https://censusreporter.org/pro...https://datausa.io/profile/geo...https://worldpopulationreview....https://datausa.io/profile/uni...https://www.realtor.com/reales...https://www.redfin.com/city/71...https://www.greensboro-nc.gov/...https://www.greensboro-nc.gov/...https://www.greensboro-nc.gov/...https://www.greensboro-nc.gov/...https://www.neighborhoodscout....https://www.greensboro-nc.gov/...https://user-kcmpnye.cld.bz/20...https://www.greensboro-nc.gov/...https://livingcost.org/cost/un...

And a pro se plaintiff may not understand how to file a lawsuit at all and may just sue the LLC rather than the owner.

as opposed to a "gift" per se.

@Adam Zach I’ve been around plenty of my fellow engineers who are fine engineers per se, but constantly got involved with dopey investment schemes and get rich quick plans.

https://fred.stlouisfed.org/se...