2 UNIQUE STR HOMES on 7 Acres w/ room to build. 9.8% CAP. Perfect for 1031 and BONUS DEPRECIATION! $203K Gross, $132k NOI = 9.8% CAP. Financing $1.08M at 7%/30yr = ~$86.2k/yr debt service with 20% down $269K. Cash flow: ~$45.8k/yr = 17.0% cash-on-cash Tax: Cost Seg (if applicable) + 100% bonus depreciation - $285k yr 1 deduction ~$105k federal tax savings (37% bracket) Net cash in after tax savings: $269.8k - $105k = ~$165k Cash-on-cash on net cash: $45.8k ÷ $165k = ~27.8% (buyer verify w/ tax advisor) 2.5 miles to Downtown JT & 8 miles fr National Park West Entrance, this offering includes 2 architecturally distinctive hangar-style homes: "Desert Moon" and "Starship" builds 2021/2023 top-rated short-term rentals $203,000 gross 2025 revenue, approx $132,000 NOI. 1160 sqft each, 2/2B, 20ft ceiling, dramatic 15ft window walls framing desert/mountain views, two king ensuite bedrooms, immersive themed interiors, space pods and stargazing lofts, fenced private backyards with hot tubs, seasonal above-ground pools, propane fire pits, and outdoor dining. Each unit is steel constructed with closed-cell spray foam insulation and commercial-grade roofing membranes, exceptional energy efficiency (see expenses), superior durability against sun and wind, and an extremely low-maintenance ownership profile. Unlike much of the area, the property is served by municipal water and grid power — no well, no water hauling, no off-grid complexity. Both units hold active San Bernardino County short-term rental registrations and carry high guest ratings (4.96 and 4.97 across 475+ combined reviews), with the Desert Moon holding "Airbnb Guest Favorite status" and the Starship ranked in "top 10% of eligible listings." Future upside potential is substantial! 1. Marketed exclusively only on AIRBNB; expand to direct booking, other sites + target corporate/retreat/wellness channels = UNTAPPED DEMAND. 2. 7.5-acre parcel may offer potential subdivision for an ADDITIONAL LOT & HOME(S) - buyer to verify w/ SB County Land Use. 3. LUXURY/WELLNESS repositioning of Moon- sauna, redlight, pool heating or change to in-ground, and complete design refresh (See AI renderings). ALL 3 options offer a path to HIGHER ADRs in a market where unique stays and wellness focused spaces now command significant premiums. Fully furnished and turnkey with operating history and revenue documentation. This is a unique new construction, dual-unit compound with income + growth strategy.