The one-third portion of the property that you held as rental property will qualify for 1031 Exchange treatment and the two-thirds of the property that you occupied as your primary residence would fall under Section 121 of the Internal Revenue code ("121 Exclusion").

Are you providing psychiatric treatment to the patient?

However there is some tangible personal property in the mobile home (e.g. the carpet, window treatments, etc.) that does qualify for 5 year depreciation.

No special treatment, no rule bending, no emotions. 

@Jon Jonhson, as @Harrison Smith mentioned, flips aren't eligible for 1031 treatment.

As a passive activity, the income is NOT subject to payroll taxes, you can take a depreciation expense, you can participate in a 1031 exchange, take long term capital gains tax treatment when you sell the property, and if you decide to carry back some of the financing when you sell you can use the installment sale tax treatment.Additionally, you can deduct all the expenses of owning and operating your rentals from the income it generates.

Basically, if you have 2 homes on the neighborhood that get investigated several times of the year for illegal dumping, abandoned vehicles, vacant board orders, or high weeds/grass... it's probably a more distressed area.I also walk the street on Google Earth to ensure that I'm not across the street from a metal recycling facility, railroad tracks, waste water treatment center, landfill, trucking warehouse, etc.Another interesting look is to use Google Maps to find all of the Starbucks in town.

ozone machine is used in hotels, after a fire, basically helps neutralize offensive odors. you may be able to rent one at equipment place.Machine is on a timer, you set it leave and 12 to 24 hours later go in and see if it needs another treatment.

Its not the reality at most restaurants and hospitals for a patron to go inspect the premises before dining or treatment - It is overwhelmingly common for a tenant to view a rental before electing to rent it - by choice. 

There are plenty of threads on how unhappy we all are with Airbnb's treatment of hosts around here: forced 100% cancellations, the new 40 page cleaning manual and 24 hour between guests suggestion (although guests will be able to see if we are subscribing to that suggestion so it's not really a suggestion), and the insulting bone we have been thrown with the 25% of our existing cancellation policy direct deposit too little too late.Some hosts I know are snoozing their Airbnb listings in protest, some are taking measures to push more bookings toward other platforms and direct bookings.