The Solo 401(k) also has the advantage of being more favorable for real estate investments using debt-financing such as a mortgage - as the 401(k) is exempted from a small tax called UDFI that an IRA would pay on the percentage of income derived from the borrowed money.So, as you continue your research and get feedback here on BP, think about what type of program will best suit you needs and be sure to ask questions along that line.

Unlike an IRA, there is an exception to UDFI for income derived from real estate owned by the Solo 401k and acquired with non-recourse debt.

They come out of Gross Scheduled Income to derive Gross Operating Income. 

What really matters is the full comprehensive analysis which includes the initial Investment ($68k in this case), all the cash flows in the holding period, plus the cost to sell the property at the end of the holding period.Those of us who do the calculation will use the Internal Rate of Return (IRR) or some derivative of that calculation.ROE does not take into account the Expense of the Sale nor the purchase price of the new replacement investment on the switch.

Your investing strategy should be derived based on what it your main goal at this point. 

Always take a flash light, and always spend the most time in the basement (if it has one) as that is where often the issues, if any are derived from.

Advertising it for rent and holding it without any takers could potentially cover you from that end, however unless you actually have the place rented out, you cannot deduct any expenses incurred.Also, when you sell a rental property at a loss, you are able to take section 1231 losses which offset any ordinary income from whatever source derived.

If you don't do that, you are doing them a huge favor by taking all that risk.You didn't mention how financing was working on it or any of how your derived the cash on cash yield.

The answer to your question is the valuation for commercial properties derived at using the income approach. 

("Play stupid games, win stupid prizes" is a military saying derived from, for example, popping a drug test a month from an honorable discharge after 3 years and 11 months of doing what you're supposed to do)