SDIRA question regarding Renter wants to Purchase SDIRA Rental Property

[S Taylor]

Good Afternoon,

Questions, 1. if you have a self directed IRA and it has been rented to the same person for 10 years, and now the person wants to buy it, can you give them credit for some of the rent paid over the years Let's say the Renter paid $200,000 and you want to give them a credit of 25%, Can you?

2.  Can you act as a Bank and hold the mortgage?   What paperwork would be required?  

3. Must  you place the property on the open market with a Realtor?  

4. How does the Self-directed owner convey the Deed when the Deed states For the Benefit Of xxx IRA now conveys the Deed to the buyer so the Buyer can write off the Real Estate Taxes and interest?

5. If the self-directed buyer wanted to move the down payment for the Self-Directed IRA can they do a roll-over to a T-IRA?

Thank you all,

Taylor