Your question is very broad so it's impossible to answer well.

To answer your question: Any passive gains you may offset. 

You pay no taxes on the transaction that created the original gain and no taxes on the gains your Opportunity Zone Fund earns in the ten years.

Originally posted by @Neil J.

My thinking is if a house that I buy today for $260k will be worth $500k in 20 years and I only have ~ $108k left on the original $190k mortgage, it will be a fairly easy payoff in those future dollars.

Originally posted by @Isaac Agbolosoo:@Philip Johnson.

I've read conflicting answers. 

Originally posted by @Oscar Toledo:Yes, I spoke with other landowners about their leases and they gave me great insight and advice.

Our plan was to do an ADU garage conversion (I know, super original), rent it out Short term / Med term, and then spruce up the main house after a couple of years of the ADU income.So, we started the ADU permitting process right away…The main house was livable but very old.

80 - 100K CAD .... so about 50 - 70K USD (maybe cheaper as these sorts of things are more expensive in Canada.That has a hydraulic lift and included the construction of the shaftway.Of course ... you can spend much more[Note:  I originally included a rang of 60 - 80K CAD (25 - 50K USD), but going back to the quotes we had last year to bolt a 4-stop onto an existing 4-story apartment building, the range is more like 80 - 110K CAD]   The 60-80K was for a 3-stop solution at another location.]