Only need to declare it when you sell it, and since the US doesn't know the original purchase price, they depend on the seller to declare that.  

The wall in the back of the first floor jutted out and needed to have the pipes moved so I could regain 6 inches.I know 6 inches doesn't seem like much but let me remind you the above ground square footage is 469 sq ft, every inch counts.I was impressed. 

The dealer sells homes that are already pre placed (maybe at the parks expense to sweeten the pot) the park doesn't have to outright buy millions of dollars worth of MHs up front just to fill the lots, and people get a nice new trailer to live in.

I just found out that (her children's father) relocated to Las Vegas and he doesn't pay child support.

This warrants one very frank friend to friend conversation and if that doesn't solve the issue your "friend" is violating your lease agreement and exposing you and your property. 

If NPV is +, then the investment will return more than your required rate of return, if - then it doesn't.

Doesn't mean you can't do it.

@Charles Mullins Portfolio lender doesn't mean that they will hold onto it.

If the tenant doesn't pay the rent when due for the last month immediately issue her a pay or quit notice and proceed accordingly with your attorney. 

If you do it from a browser on your phone - say an Android like mine - it doesn't work.