We offer commercial lending as well as the full spectrum of residential products, including construction.  

If your intent was to hold for productive use and something has happened to change that intent then the 1031 would be fine. 

Thus, property held merely for the production of income or used in an activity not engaged in for profit (as described in section 183) does not qualify as section 179 property and taxable income derived from property held for the production of income or from an activity not engaged in for profit is not taken into account in determining the taxable income limitation.

Their products and services are still in demand, and their competitors are just as affected as they are. 

@Michael Plaks:  So now checking/validating the info we submitted? 

That is a conventional product that has better terms than FHA.

I pay my crews damn well, and I expect matching quality and production, and I get it, we have a win-win relationship.

@Michael J ScanlonYou have a valid point .

Treated with professional grade products such as bait gel, growth inhibitor, bait stations, diatomacious earth, boric acid, raid, bleach in the drains, and more.

I'm sure prices of some products in some markets will drop, but I'm still not convinced we're going to have the widespread massive drop in residential prices that some are predicting.Also, if prices drop but rates continue to increase, you're not any better off from a cash flow, and possibly total return, perspective.