This is a ritzy park in CO where the chalets look like log cabins but are very small and still on wheels but they put a skirt around them to make them look like they're on a foundation.  So someone could move the chalet off the lot and place it elsewhere if they wanted to do so.  It's unbelievable what these tiny homes go for.  And yes it is perfectly clear that he had a gain on sale even after he made some improvements to the chalet.