Any profit on the sale of your spec homes is ordinary business income subject to self-employment income taxes as well.  

To figure how to combine what I've learned, my money, OPM, my time and attention, to create value beyond the ordinary.

It is subject to ordinary income tax rates.

You may be able to find good deals in other areas of NYS,  The long term outlook for NYS is bleak with an aging population, decrease in population, no stopping unfunded mandates, high welfare, extremely high taxes, loss of businesses moving out and an aging infrastructure to support o the backs of tax payers who struggle to just survive. 

However, you generally cannot deduct these expenses if the courses (1) qualify you for a new trade or business or (2) satisfy the minimum requirements for your current position.In fact, here's a great case you should read that covers the exact same thing you are talking about in which the taxpayer was audited and denied a $21k real estate education write-off: THOMAS J.

XXIX.MAINTENANCE: Notwithstanding the provisions between Effective Date and Closing Date, all personal property on the premises and real property, including lawn, shrubbery and pool, if any, shall be maintained by Seller in the condition they existed as of Effective Date, ordinary wear and tear excepted, and Buyer or Buyer's designee will be permitted access for inspection prior to closing in order to confirm compliance with this standard.

Maybe some day, you'll grow into that lucky 1% that currently pays taxes EQUAL to the total paid by the lowest 95% of taxpayers.

Would most ordinary home buyers know what that means?

XXIX.MAINTENANCE: Notwithstanding the provisions between Effective Date and Closing Date, all personal property on the premises and real property, including lawn, shrubbery and pool, if any, shall be maintained by Seller in the condition they existed as of Effective Date, ordinary wear and tear excepted, and Buyer or Buyer's designee will be permitted access for inspection prior to closing in order to confirm compliance with this standard.

Cost for tax payers of education, health care and such for undocumented immigrants.