Sometimes I see people struggling to do a repair on their vehicle. 

This isn't a true investment vehicle and they only way you can think of it as one is if your strategy is to bet on appreciation and dump out your equity in a few years to buy a *real* investment in a more favorable market. 

Parking customers can simply move their vehicles after a price increase - assuming there is space elsewhere - as opposed to storage unit customers who cannot as easily pickup and move. 

@Sean DulcioThat is an entirely open ended question with no specific answer.A Roth IRA is a very powerful tax vehicle that can be used to create significant tax-free wealth.When you put money in, you are taxed at your regular income rate on the contributed amount.  

What are the number of vehicles?  

There is no street parking near the building so applicants should own only one vehicle.

If the weather is decent, they'll sleep in a vehicle in the driveway and use the house for the bathroom and kitchen. 

Otherwise, how do you know if your investment is performing better than other investment vehicles, such as a tax deferred 401(k)?

There are other issues to consider and choosing a financial adviser that is well versed on a wide range of investment vehicles is important.

As such, if a tax exempt entity like a self-directed IRA engages in such an activity on a regular or repeated basis, UBI taxation applies at pretty steep trust tax rates (max of 39.6%).The bottom line is that a self-directed IRA is not a vehicle to solve a situation you are facing personally.With $40K in an IRA, your best bet would be to act as a private lender to other investors.