The co-working sector does work well with opportunity zones. Like any other real estate, it involves a significant amount of tangible property that stays in a single location, which makes it easier to satisfy the OZ tests. Furthermore, an OZ investment can be made in any of the businesses in a typical co-working chain, (i) the real estate developer who develops a real estate project and leases it to a co-working business, (ii) the co-working business and (iii) the businesses operating in the co-working space. Any of these can be a qualified opportunity zone business. As far as finding an investment in the sector, it depends on where in the chain you wish to invest.