1) According to this article, I'm way early in my plans to purchase another home. OTOH rental demand here is very strong and I'm less interested in cap appr. as I am in cash flow and expect the deal to be essentially cash flow neutral. With the substaintial home office deduction my buis. allows (office + tools, equipment, materials and their storage) and the allowable depreciation that my existing home will then be allowed to charge against income once transferred to the company, I think I have at least a small margin of safety there.
2) I should look harder at alt energy investments.