Purchase price: $115,000 Cash invested: $35,000 Sale price: $240,000 Move in ready, fully renovated townhouse, 2 bedrooms with 2 1/2 bathrooms and ample closet space including walk-in closets in each master bedroom.

Is there any Business Owner Occupied Element or is a cash flow investment3.

the have found a way to solve for all the problems that you brought up and get you quicker to a place that your investment can be cash flowing.  

Most people think you can no longer cash flow with real estate, but you definitely can down here. 

(other than having cash/equivalent, preliminary title report, and the appropriate deed ready to go 'on hand')

I understand if funds are not available it is easy get blinded by what saves the most, but if multiple people are telling you that it is a bad idea mostly likely is because they have learned that most of the times or never, saving in the short-term doesn't payoff.

Since then, I’ve paid myself back with the rental cash flow.

What would be some of the lowest cash options to finance the land/new build as soon as possible?

Cash flow is better here, but appreciation is less (CA is off the charts for this metric compared to most of the country, so it's not that OK is bad- depends on your goals and expectations). 

But the headache: CPA said need to file tax of the SDIRA ; Lawyer who helped to setup LLC said you need not to file tax when you didn't get cash from SDIRA.Do we need to file tax for SDIRA or not?