I make no recommendation one way or another regarding them.My take away from this thread is that it is easy to get the wrong impression about a business, a development, or an investment simply by relying on internet information.

Your replacement property needs to be held for investment or associated with your trade or business. 

I'm a realtor and so have an LLC for my real estate business.

I heard 1 business checking and 2 business savings but I’m not sure. 2.

This is a business-purpose-only loan for real estate investors that allows you to use the projected rental income to qualify.

You're doing business in California, particularly San Fran, so I'd Lawyer Up!

My path was short and mid term rentals alongside a successful business that I recently sold AND swapping houses (from Houston to small town Maine) to pocket the difference in price.

Your next line of business?

Net Operating Income is simply your income left over after all business expenses, not including principal, interest, or any reserves (since those aren't expenses yet). 

Sadly for them, the local authorities found out and decided the sale of the LLC was the same as the sale of the asset so their taxes went up, which was not in their business plan.