Going from the regulations I am fairly confident it wouldn't qualify because of the type of property it is and it wouldn't fall into the "the following assets are inherently permanent structures (i.e. real estate) if they are permanently affixed to real estate, including being affixed by weight (Reg.1.1031(a)-3(a)(2)(ii)(C)   Goodluck with your 1031 it is great you are doing your due-diligence before hand because I have too many clients fair 1031's because they are not prepared and just think they will be able to find something within the time limits.

When doing a fix and flip, I always bake in a little cushion in my deals that the market will soften a little during the hold resulting in either a slight reduction of sold comps or longer holds.      

I have played with adjusting the deductible but the small reduction in premium doesn't seem to be worth the adjustment. 

When I asked questions, she prepared a new report and adjusted the price even lower saying that she "weighted" the lowest valued comparable the most because "it had the least amount of adjustments".....thereby essentially throwing out the other two comparables. 

Considering this, the buyer will want to negotiate for either a price reduction, seller concessions, repair credit, etc.

In addition, the cost of that borrowing, the interest expense, is allowed as a reduction in your income.  

A landlord dedicated payment platform is worth its weight in gold! 

Once you find a right bank/credit union you want to make sure you can grow with them over time, 4) Ask if they conduct a loan in your personal name or business (LLC) - banks/credit unions may have different approaches. 5) Ask if their are any further discounts/rate reductions for opening a business account and/or using that account to pay the mortgage/loan. 

In evaluating investments, look for their total return potential - appreciation, debt reduction and cash flow. 

But only when those partners are pulling their weight.