This deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls.

For instance, if the appraisal comes in at $200K, and they're selling it to you at $150K, then have them do gifting of $50K, keeping in mind annual limits on gifting gift tax free, if that concerns you.

Your profile is very limited.

The interaction when acquiring a note is actually very limited once you get the collateral files.

From my limited understanding of the city Albuquerque is a street to street call on quality of the area. 

FHA does not limit you to being a first time homeowner, but you do have to live in the property. 

It's outside of the Seattle city limits and that is good if you are a landlord.

I say specialist because I believe the field is not limited to attorneys in some states. 

As you will find experienced note investors will have a limited amount of time, bandwidth and quality investments they would be willing to take on new JV partners.    

I do think you have an idea worth exploring, but I wouldn't be surprised if there is some potential customers turned off by the look/feel of the industrial containers as opposed to traditional building so it may limit your customer base some.