@Antonio Martinez so, as you know, this property is dirrrrrt cheap, which leads me to assume this property is in a very rural area and/or it's a is D or F grade property in a D or F grade area.   

My accountant told me there are two ways to get a cost segregation study, one being the expensive route where an engineer comes onsite and does it. He said there is another, cheaper option where I basically fill in a ...

State and federal and maybe self employment. 

What is the best lead generator for vacant land deals? 

Additionally I tend to get first looks from developers, direct owners, and other brokerages before stuff is listed because they know me and that I screen buyers and make sure they have the ability to purchase and are not flakes and time wasters.  

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As for the plan to STR or MTR1) they are significantly more work than LTR if self managing.  

If you decide you want to get into self storage.  

They would essentially gift the money from the lenders perspective, but from the 1031 perspective the funds will be transferred directly to escrow at closing so it may satisfy both sides.

There are definitely a lot of wholesalers doing "DTA (Direct To Agent)" but you really need to know what you are doing otherwise if you are just someone who is tying up their deal and wasting their time if you can't properly dispo it, you're going to burn your reputation.