Its a test to see how you are going to handle them. 

You can assume 30% just as a test.

There is a ton of info on this site  https://eig.org/opportunityzon...One thing to research is the substantial improvement test.

@Todd PowellMight be an opportunity as long as you meet the two prong test: 750 hours in a real property trades or businesses in which you materially participate and have at least 5% equity, and more than half of your total personal services go to said real property trades or businesses. 

@Connie ChanRead these threads:https://www.biggerpockets.com/forums/51/topics/792277-how-to-test-your-cpas-technical-competencehttps://www.biggerpockets.com/forums/51/topics/690057-best-questions-when-vetting-a-cpahttps://www.biggerpockets.com/forums/51/topics/70447-questions-to-ask-a-cpahttps://www.biggerpockets.com/forums/51/topics/528033-must-ask-questions-when-interviewing-a-cpa

Has to be tested first to determine what type of mold it is.

The due diligence for building process could be expensive and you can waste money on several test only to find out the land is not buildable or not feasible.

I test software for a living for a firm operating out of downtown Chicago and I came to join bigger pockets after stumbling upon the bigger pockets real estate podcast on Spotify.I am looking forward to learning from everyone here and to growing with fellow newbies and I will do my best to stay engaged as I know that there is a huge wealth of knowledge and resources in these ranks.

Maybe do a small investment to test it out of my ira.  

@Nick PetersSweet yeah I just tested that.