I'm a builder and just built myself a 1,000 SF, two bedroom cabin.
The exterior is pole barn metal and the interior is pretty minimally finished, concrete floor, OSB on ceilings, a very simple HVAC system, gravel driveway, etc.
I have approx. $122,000 in the project turn key + land costs.
This isn't something you would rent to a professional or a family, it's a cabin.
If you can do those for $23,000 I'll take a dozen.