You could bring less down and possibly have a lower interest rate since you will be living there.

I am considering buying a mobile home to place on the land I live on. 

For the son to qualify for the $250k exclusion, I believe he would most likely need to meet the ownership and use test, meaning he needs to own and live in the home as his primary residence for at least two of the last five years before the sale.

As a CPA who lives and breathes real estate taxation, I've noticed something interesting that I want to share with the BiggerPockets community.

Quote from @Jemini Leckie: Hello,I live in a mountain west state, not California.

I doubt it was actually live.

Slow live in flip happening here. 

I have lived in the US for about 10 years. 

(For context, it's a 2700 sf 4 bd 3 bath house in an upscale Northern California suburb.)Kitchen A: Traditional, features a 48 in fridge, 36 in cooktop, window sink (no view), pantry.Kitchen B: Designer, features a 60 in fridge, 48 in range, large kitchen window (no view), sink facing living/dining room; unfortunately no pantryKitchen C: A Little Bit of Both, features a 48 in fridge, 48 in range, sink facing living/dining room, pantry, unfortunately there's no window.Total countertop space is roughly the same (22 ft)  in all three layouts.

Your primary residence - if you've lived in it for 2 out of the 5 years prior to selling you'll get the $250K/$500K tax free iike @Clint Galliano said.