The 2/5 year capital gains exclusion is great and could help you buy another deal.

If you are paying cash then time can become less of an issue but if financing raw land getting a tenant in 6 months can be way different than 18 months time because of increased holding costs.You need to check on deed restrictions and exclusive uses as you may not be able to do with the land what is it's highest and best use.

@Tim CriswellThere is nothing that would violate the tax rules in what you outline.You are allowed to administer your IRA, which includes making decisions, hiring vendors, paying the expenses of acquisition and maintenance of IRA assets, and receiving the income produced from investments into the plan.So long as all of your actions are via the plan, and for the exclusive benefit of the plan.  

I would recommend setting the LLC up in NY if that is where you will exclusively invest.

Aside the from the MLS, and resources exclusive to real estate professionalsWhat FREE TOOLS would you recommend to make comps in analyzing a deal?

Good residents that pay consistently and charging near market rent are not mutually exclusive...we can and should have both.Separately, my thought is to raise the one $50 annually and the other $50 semi-annually and provide plenty of advance notice.

To find the estate's information I need the decedent's name and case number where I can retrieve from classified newspaper publications (free on-line) here in San Francisco Bay Area.Using the MLS (Realists) I confirm that the decedent has real estate by cross referencing with county records before I contact the PR (Personal Representative)..

Small business owners that use Schedule C to report their income and expenses as well as partners receiving a K-1, farmers filing a Schedule F and employees who aren’t provided a place to work by their employersPer IRS publication 587, To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business; Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business; In the case of a separate structure which is not attached to your home, in connection with your trade or business; On a regular basis for certain storage use; For rental use (see Pub. 527); or As a daycare facility.What are the allowable deductions?

Unfortunately no, you also have to have lived in the home for two years minimum, meaning you need to stay there until 1/30/2023 to qualify for another 121 exclusion. 

(assume bank wins if lower you cannot go down for free) If lender charges a relock fee then go to another lender.Research what the ownership history of the property and neighbors was going back as far as title records allow maybe also resource library and newspapers.