The income that the IRA received that is attributed to the non-IRA (borrowed) money is taxed.  

When looking at the properties in the area that were available on Zillow, Realtor & Redfin...I saw two things. 1. is that the realtors who were listing the properties put very little work into information about the property and highlighting the attributes of the location but 2. were taking REALLY bad photos of not only the property but also the surroundings.I just did the opposite.

I think it's mostly attributed to post lockdown demand.

Can't figure that out, but I like it.Yep, this has come up before......I (And others) attribute it to the fact that VRBO attracts more older folks while AIR is the domain of millenials.

.• Atlanta is expected to have one of the strongest rent growth recoveries in the nation in 2021 (7.0%), which can be attributed to the region’s employment opportunities, diverse economy and affordability.• A dwindling supply of affordable single-family housing units, combined with a resurgence in suburban demand bodes well for assets located throughout AtlantaIndustrial• Annual industrial absorption is expected to remain strong through 2022.

@JD Martin is absolutely right - since you've lived in the one unit for 2 out of the previous 5 years the portion of gain attributed to that unit will be tax free. 

I'm sure there is a way to give weight for particular attributes that are important to a Landlord, but I never did very well in statistics, LOL. 

It still has many good attributes, but I would not be buying here now.All of my properties are free of debt, and I'm well into the 7 figure profit zone, so its not all bad.

Or, would you all attribute that more to a general influx of people to the Houston area along with the mortgage rate being advantageous for those with saved capital?

They can help you understand exactly where the boundaries of the property are and verify that there's enough room to build what you have in mind.There can be other issues to watch out for too (wetlands, flood zones, perc test, access to utilities, the physical attributes of the land, etc), as I explain in the blog post mentioned above.