... $1,000,000 $1,000,000Sales price $1, 250 ,000 $1, 250 ,000Capital gain $ 250 ,000 $ 250 ,000Tax rate 33% 15% Taxes due $82 ,50 0 $37 ,50 0Difference = $82 ,50 0 − $37 ,50 0 = $ 45, 000Using this simplified example, ... trend and isenjoying an increase in popularity and demand may very well prove to bea perfect value-play opportunity.77Establishing Your Niche and Locating Propertiesseeing the day-to-day ... listings for variousincome-producing properties, including office, retail, hotel and motel, in-dustrial, multifamily, mobile home park, and land listings. With approxi-mately 1 .5 billion square feet,...