I think in my line of work it is widely more accepted.

@Vishnusai Yoganand- thanks for the outline ....you are  covering a  wide spectrum .....1) with the  prices in the KING/ SNOH/ PIERCE  region being  hih - you are  right  in that it will be  more  difficult to aceive the cash flow you want   2) if you are loking at  purchasing a  1-4 unit rental - most of these transactions can have  " regular " resedential  loans  used......anything  larger than a 4 plex  will liekly  require  a commercial loan ....these are  very  different loans   3) I would  recommend  getting  pre approved for a  hypothetical  scenario  ( eg.  5 plex  purchase for 700K )  so you can   become  familair / aware  of the  fees  and  current loan terms  and  also to make sure you can be approved for what you may need ......I would also   recommend location a  commercial lender that  can essentially do the same  thing for you on a hypotehtical  commercial  property purchase    4)   100k-150k may not  go  very  far  if  you  are  buying a  comm property or a  3-4 plex  as these  requie large  down payments 

I work for a lender based in Austin, TX but we lend nation-wide.

I know 3 that write them locally in DFW...and none will do it state wide. 2.

Examples of businesses conducting eligible construction activities are residential remodelers; commercial and institutional building construction contractors; foundation, structure and building exterior contractors; structural steel and precast concrete contractors; and electrical, plumbing, heating and air-conditioning contractors.Here are some additional links I found:Home Builders Safe Harbor in Code Sec. 199Section 199 Real Estate Developers Stake Your ClaimSection 199 as it applies to Construction and Real Estate PDFCourt ruling on Substantial Renovation@Steve Hamilton The Domestic Production Activities Deduction(DPAD) is a common forgotten deduction; however, it does not apply as widely as some would think.  

Most of our calendar is wide open. 

Just hate to see anyone go into it without eyes wide open.  

Walking into the home you will notice a wide open layout with multiple built-ins for maximum storage.

We are wide open 12 months + and have always been so I am not sure.

That said, your costs and your experience will vary widely jurisdiction by jurisdiction.