Investing in a mortgage fund should not have tax implications for your Roth IRA since the investment is passive. 

So, if she bought the bitcoin for $1 million and is now using it to close on a $10 million property, that is a $9 million gain that needs to be accounted for in her income tax.

Everything I bought is up 2-3x and last year I had net rental income on my taxes of $86,000.

That's including high Baltimore property taxes, expenses, mortgage, etc. 

Eg, i have a friend/client who determines it based on income vs PITI.

That's actually an excellent idea .... do you know where I can get more info on how to rent out the land for passive income? 

Interest income is interest income, unless you decided to roll some of the current cash into a self directed IRA at which point your interest income would be deferred for a later time and allow your funds to grow tax free.

They already "made it" via what there doing for active income. 

I also understand that HELOC interest is NOT tax deductible as it once was.

At this time the primary goal is passive income and then scale within 5 years as I gain more experience and network.