Jeff, thanks for your reply,I may be wrong but I understood the Recapture Tax rate will be at ordinary income rate, with a Max of 25%, which ever is lower. 

SE taxes and more ordinary income to report surprises a lot of people. 40%?!

Income Tax at 38% ordinary income if you sell within 1 year2.  

If you are conducting such activity then there is no cumulative holding period to transition to capital gain from ordinary income.

I think an ordinary buyer will not like the idea of purchasing a LLC.

Because that's ordinary income, you must pay SET (self employment tax - social security plus medicare) on it.  

If you do not need the cash flow to live on, sheltering ordinary income in a retirement account is a great way to make it grow.

CIAS program doesn't just let you work more effectively with existing investors, it helps you turn ordinary buyers INTO investors by helping them see it's a great time to buy and how to buy intelligently by focusing on cash flow not appreciation.

Installed drainage to swampy backyard and added concrete back patio and privacy fence for appeal What was the outcome?

I have my personal home in remodel and we added an addition to an existing covered patio with a common roof to the home.