The HOAs are fixed and cover the water costs so my numbers are firm and predictable.

However, I cannot predict the future and managing risk is an important consideration for a real estate investor.First, I have never had a lender enforce the due on sale clause.

If there are unforeseen problems, I have additional capital in stocks I can liquidate.

You can still buy for appreciation but you can't predict the future.

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The brokerage it is with tells me that I am not allowed to invest directly into real estate or notes - however, third party providers of solo-401K set-ups are telling me that if I set up this with them, I will be given a free brokerage account (with this same company) with ability (via checkbook) to invest in real estate, notes, liens, stocks, etc. 

The short term capital loss is from stocks and hoping to offset that with this gain from the restructured acquisition fee.

@Wayne EmminizerYou absolutely may not do that.While a self directed IRA or 401(k) can invest in real estate instead of just stocks, it is still a tax-sheltered retirement plan. 

Any future predictions are pro-forma and don't reflect the current state and performance of the property, therefore can't factor in the purchase price.I'm assuming you a buying with anticipation of value-add, and that is what you do with the property after you buy it.  

Negotiated minerals and water rights on the property, removed the single wide on the property, rehab-ed the farm home ($50k), added a stock tank with fish, repaired water well, and changed tax evaluation to 1D1 Wildlife to lower property taxes substantially.