All the major components have a lifespan.

Many people underestimate the importance of referrals, yet it is a critical component of real estate investing.

Another component often overlooked is risk tolerance.  

Each component will be separate.You will not get section 179 deductions unless you are running an active business.

Talk to the repair person and get their feel for the life left in the rest of the components.  

Note, these are fully engineered studies meaning we breakout all 5, 15 and 27.5 year components specific to the property.

There are alot of components to guesty.

Years later under an audit by the IRS when they examine all of the 1031 process they then DISALLOW the transaction and you owe all these taxes and penalties which can get large.The premise used by many investors is that the 1031 component allows you to DEFER gains but not eliminate them.

Some of those options depend on the length of the lease agreements for the MTR components. 

I also suggested they resubmit an offer for the land only since it was the only component involving the investor and then recommended they could put down a small deposit so we can move forward separately with designing drafts.