I believe this would all be taxed at ordinary income rates since it is a distribution from our IRA (plus 10%) penalty if you have not reached retirement age (looks like retirement age since you mention RMD).   

I breakout two values, the lot rent with applied cap rate and then a value on the POH’s based on age, condition, etc.

Any info much appreciated!  

@Andrew Postell Great info!

You didn't give any info, that could be used to analyze or give you advice. 

All contracts (whether they were made under the new (after Troika) rental regime, or old rental regime), independent from age or health status of the tenant can be cancelled.

Here is the step down schedule of the ITC:30% for systems placed into service before 12/31/201926% 12/31/19-1/1/2122% 12/31/20-1/1/220% after 1/1/22more info: https://www.seia.org/initiatives/solar-investment-...https://news.energysage.com/how-do-i-claim-the-sol...https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Here is the step down schedule of the ITC:30% for systems placed into service before 12/31/201926% 12/31/19-1/1/2122% 12/31/20-1/1/220% after 1/1/22more info: https://www.seia.org/initiatives/solar-investment-...https://news.energysage.com/how-do-i-claim-the-sol...https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

@Benjamin Oller Thank you for the offer and info.  

If your interested in the place let me know and I'll share my thoughts and info I know.