@codeblue123 "So do you think that developing this land to sell, changes them from Capital Gains to Income subject to self-employment taxes?"

Maybe.  It's a "facts and circumstances" question, and I'm sure we don't know all of them.   There is no "one-off" exception or definition in the Code.  But if there were, it would probably say that Lot #1 might qualify; Lots #2 through #6, if they were bullets instead, are what changes it from manslaughter to first-degree murder.