Haven’t visited for a while (COVID border shut downs etc) but it is beautiful.

They also require all sorts of stipulations like you can't go to another lender if they don't close, need to set up a DE LLC, etc.

The list of States that are allowing the creation of Series LLCs has grown since the entity was first established in Delaware.

I have a big backyard (accessible through a cul-de-sac) and planning to use SB9 for lot-split, but if that doesn't pan out, I might build an ADU in my backyard, so definitely don't want to apply for an ADU for my garage space conversion. 

Here is a link from the IRS website -https://www.irs.gov/credits-de...So if you are looking to sell either option might be appropriate and be helpful but you should weigh the pros and cons and work with your CPA in advance.  

As for eminent domain, didn't Trump appropriate a bunch of border land for the wall the Mexico was supposed to pay for?

My software company is an LLC based in Delaware.

My son bought a 3 family in Fall FRiver he had HUD de-lead each unit for free.Paul 

@Paul De Luca thanks for the mention@Kenneth Garrett and @John Warren are noth correct in their comments.

In the back of your head, if I were you, I'd be thinking about finishing this up in such a way that it's most cost effective to "de-ADU it" if/when needed (it can be an office or a storage shed or communal rec room, no issues there).