Recent commercial real estate transactions in New York. : This six-story walk-up is available in an “opportunity zone” on the Lower East Side, which offers a potential break on capital-gains taxes. The walk-up has 21 apartments — six one-bedrooms, 13 two-bedrooms and two three-bedrooms — of which 18 are free-market and three rent-stabilized. There is a laundry room and a common backyard patio with a mural of trees and birds painted on the building. It also has three retail spaces with new floor-to-ceiling glass storefronts and updated signage.