I am new in this field and after doing research I believe I found a potential deal and now I am ready to start doing my presentation for the private lender, which is, in this case, my mother.

This would be tax free, which is better than tax deferred. 

If it was just deferred maintenance and things just were not maintained, that’s not covered.

I am in the early stages of my REI journey – as in, loaded with (probably too much) information and excited to pull the trigger once the right opportunity presents itself!

Deferred maintenance is just a part of buying a property.

The CoC will be great once moving out, but the challenges are for sure there and whatever strategy you go with they will present themselves.

Not saying you said any of the above, but I personally sign them frequently on properties before they are presented, etc.

I’m new to RE investing and have a unique experience presented to me.

You and that person both present your case and the judge will decide.

@David AndersonBeing able to defer the gain from putting it into a Qualified opportunity zone is not as simple as buying a property within the zone.Regarding finding the designated tracts, you can likely type into google "<insert county/state> qualified opportunity zone tracks"You likely want to work a tax professional who specializes in qualified opportunity zones to make sure you are following the book.Some of the steps include1) Funding the entity with capital gains within 180 days2) Self-designation as a QOF3) buying a property within a Qualified opportunity zone4) Rehab the property for atleast the cost of the building5) satisfy periodic asset testing6) satisfy holding period requirement7) etc etc etc