Immediately, I performed a Roth conversion, and instead of paying taxes on $50K I'm paying taxes only on $21K.

She ended up "finding" 5k that was put on other clients orders, she refunded 5k and still refuses to get on a call to review all the receipts for the remainder of unauthorized charges.* No calls accepted to review receipts: I have asked Jenny several times for the last 3+ weeks to get on a call to review the receipts and all of the items that are in the house, I have given her several deadlines to resolve the issue, she has never accepted any of my invitations to join any calls despite me pleading her to do so as my credit card payment is now due and has a 29.99% interest rate if not paid.I have found several people that were also affected with just 2 facebook posts.

Where is the income tax of 49% here?

Then and only then will he refund the $1,000 invested.

So the question becomes based on their individual and personal tax situation what is the estimated tax burden they'd save? 

Being a real estate professional allows you to treat the income as non-passive, allowing higher high income tax payers to pay less in taxes.

Tax-Free Exchanges: While 1031 exchanges aren't available to SDIRAs, the tax deferral within the account means you can sell property and reinvest proceeds into new opportunities without immediate tax consequences.

If you think ahead, you can minimize recapture with the right tax planning.So what is recapture?

This appears to be a 'transfer tax' instead of an income tax. 

Consult your local CPA to calculate accurately and minimize your tax liability.