Sec. 301.7508A-1(d)(1), the term “Affected Taxpayers” generally includes parties that may have difficulty meeting the 45-day identification or 180-day exchange deadlines for any of the following reasons: The relinquished property or the replacement property is located in Presidentially declared disaster area;A party to your transaction has their principal place of business located in a Presidentially declared disaster area.

Both houses are located in downtown Belgrade, Montana. 

Yes this particular business has been operating all in cash in a bad location.

Very true, but then I am seeing quite a bit of competitive pressure on those ones.And since in the effort for independence, the location/city plays a key role (SEO), you lose all the work when you sell the property.

You won't have a tripod, off camera flash, or post processing.DSLR will offer more flexibility, and precision, but quality will be hardly noticeable especially as screen size decreases (cell phones/laptops).

Try calling around to smaller banks close to the home location.  

He has verbally stated that he's open to holding the mortgages privately but hasn't sent us the property locations yet, just general areas.

These homes are new construction located in a dry area of Houston, TX that was not affected by Hurricane Harvey. 

You then have to be certain that the PVC exhaust is able to be located to meet codes.

I'm not constricted in terms of location since I'm in a position to relocate based on the market I would like to invest in.