Alternatively I can just put my cash into more passive investments and go back to work, but I think if I started working again I wouldn't be able to give a foray into real estate the attention needed to be particularly successful.

@Nicky ReaderThank you for the alternative perspective.

Kind of reminds me of a political debate - no winners only losers.But underpinning your situation is really a question - "What is the opportunity and alternative costs of not doing a 1031 and paying the tax now vs. buying a property that may not perform as advertised or may be overpriced, or may lose value in a correction?"

Alternatively there are always hard money lenders and private equity folks that can help.

Alternately, buy with cash, rehab, rent it, refinance it with a HELOC or mortgage, and calculate your ROI that way.

I'm not sure it's worth the fees or if there's another way to syndicate to Zillow or there any other good alternatives.

@Thomas Jerome, another spin on what @John Teachout says is: Be as accurate as you can, but also do alternative calcs based on the most pessimistic estimates.

Also, the purchase price assigned to the land will have a carryover basis much closer to the purchase price than it would, had I exchanged into the full purchase price of the MHP, or an alternative type of real estate with a similar purchase price.

Alternatively, I can just continue to provide the existing coin-op machines and collect quarters. 

If you're looking for an easier/cheaper alternative to having your cable box by using the roku tv it's not great.