New Real estate Flipper with Schedule C - Am I at a benefit to using LOWER OF COST OR MARKET METHOD (LCM) or COST

PLEASE - ONLY CPA's OR ACTUAL TAX EXPERTS. 

 

New to real estate flipping , I flipped a home in 2020. 

I have the option of choosing LCM or cost method on 2020 return. Must use it thereafter on all returns.

 

WHICH is best for real estate flippers? and why?