If the hardship is run of the mill, "I was stupid and lost my money on the black jack table at the casino" then it does not apply.

I'm making more on unemployment than I was dealing poker at the casino.

.$32,000  60 units at $50 at 90% occupancy$5,000   Outside storage  15 slots at $30 at 90% occupancyExpenses:????????

My fear with AC is that the rentals are dependent on casino employees and with the casinos on the decline I am afraid so are the renters. 

Although Trump has never filed for personal bankruptcy, hotels and casino businesses of his have declared bankruptcy six times between 1991 and 2009 due to its inability to meet required payments and to re-negotiate debt with banks, owners of stock and bonds and various small businesses (unsecured creditors)."

Basically, all you need is a Title Company or attorney that can run a title search quickly and schedule you a time slot. 

Depending on the length of time held prior to 2026, there are basis step ups that occur to reduce the gain recognized in 2026, max of 15%, but note that the first of these time slots ended in 2019 (7 years), so at this point that reduction would be 10% if invested for 5 years by 2026.

"The Rona" has given Govt official and bureaucrats an unlimited ego/power trip, and they are going to do whatever they want for as long as they want and "sue me if you like" is their attitude.Honestly, at this point, I would not get into residential real estate unless you like to play slot machines in Vegas.Commercial real estate may be a better alternative. 

And being told I had access to “all the casinos amenities...” as a benefit. 

I would be interested in converting those parking slots into a 1br unit identical to the one above it.