If they are not going away any time soon, you can suggest if they can stay with friends/family and you can either give them some money or restaurant gift cards as a thank you/sorry for the inconvenience to keep them happy. 

I made 120k in equity last year with the sale of the houses but because of how stupidly our business was set up, Our tax guy suggested my partners give me most of my equity as a gift because we didn't want to get taxed on it twice.

Scott,  I was gifted your book by a family member but wasn’t able to get any of the digital files.

For the second home loan you can get a gift from a relative if you have at least 5% down of your own funds.

I have a vacant lot (almost .5 acres) overlooking a lake in Payson, AZ that my Dad gifted me over 12 years ago.

I would expect the cost to be about $800 to $1,200.On the other hand, perhaps you would consider gifting it to your son incrementally.

You should look at any limitations on gift taxes though, and she may actually want to structure it around any of this.

Read and familiarize yourself with these:Residential Rental PropertyBusiness ExpensesBusiness Use of your HomeTravel, Gift, and Car ExpensesSchedule E InstructionsPrimarily focus on "Residential Rental Property", "Business Expenses" and "Schedule E Instructions".

I’m interested in giving my son a house downpayment gift via setting up a trust for him to use.

Assuming you are married gifting each child 36k a year is a wonderful start.