Challenges include depreciation in market value (i.e., mobile homes often lose value over time unless they are situated on owned land) and tenant turnover.However, tax advantages include depreciation deductions, which allow you to offset rental income by writing off the property's value over time, and cost segregation, which accelerates certain deductions.

In some areas certain provisions MUST be included in a lease.  

Here's a https://www.irs.gov/businesses/cost-segregation-audit-technique-guide-chapter-4-principal-elements-of-a-quality-cost-segregation-study-and-report to the IRS website noting specific items that are included in the cost segregation study report. hmm, that website is a 404 error.  

This includes structural components of the building.

I've been informed that completing the course alone may not be sufficient to pass the exam, so I’m seeking advice on how to prepare effectively once I complete it.Currently, my only other resources include a YouTube video, five practice exams, and a textbook.If you have any additional suggestions—whether online or in-person, paid or free—that could help me effectively prepare for the exam, I would greatly appreciate them.

I've labored over homebrew spreadsheets and online sources for a couple of days, including Dave Meyer's Total Return calculator, to no avail.

I would include it either as a lump sum at closing for the amount which is easier than charging it back to them on a monthly basis.We have "investors" who own a % of each mortgage.

@Julie Garner This contractor texted me after I received the quote to let me know that materials are included.

Determine the most likely sales price of the build (factor in the cost of the land also) and include all selling costs to arrive at your net profit and ROI. 

Secondarily, if I had a buyer for the land before I close, could I structure the purchase to include them without doing a wholesale deal?