Hi, I’m a newbie investor, only done research so far and I’m trying to establish my plan. I want to get into opportunity zone investing because in my small rural town Hornell, NY there are OZ’s and I've done a lot of research but couldn't find much about owning a small real estate LLC  with an OZ fund in a non competitive cheap market. Here are my questions that are keeping me from getting started:

P.S. Thank you in advance I appreciate any help!

1) Can the owners of the LLC invest their personal capital gains in their own LLC opportunity fund?

2) Can you invest capital gains after 2026 and still pay the taxes on the gains to get the tax free appreciation?