What about the rusty nails and other stuff littering the grounds? You'd have to clean the place up, just to make a dystopian type movie.

!00 million tax deduction? That makes each acre of land about $230,000 an acre. That's cheating! It cant be worth more than five to ten percent of that, and the buildings will cost money to demolish also. Scrub land for sale goes for less than a thousand an acre. Probably worth 1 million, not 100 million. What a liar.