Break it down.

They bought Land.

They bought a Trailer.

Do they also operate a Park: grocery store, hook ups, playground, common facilities such as laundry, pool, do they mow and have staff? Or, is this rentals and not a business operation?

Thanks, I think it is just the land and the two trailers for now. She is coming in next week for the appointment. I don't think there's a grocery store or anything else like that, as it is quite small.

Once they finish the waterpark and amusement park, it will be a schedule C.  But until then, I would also cast my vote for E.

Thanks Iron Man. The water park consists of a fungus covered log floating in an abandoned pond that was formerly used to dump cow 🐄crap waste into.... I hope she doesn't show up here with one tooth.....Just joking😉

I can't point to a specific reference but my feeling is it possibly depends on the type of tenant.

If It is the trailer park down the road, with Mobile homes, off their wheels on blocks, with long term tenants that either rent the MH or own it, It feels like an E.

RV Park with primarily Short Term users (couple of nights to a couple of weeks) with a few several month type construction workers - probably that feels more a C. Of course those usually have some of the amenities mentioned earlier.