Ordinary pest control is the tenant's responsibility but I will usually help out the first time.

So I would side with the tenant on this one.Also, the new owner suspects something out of the ordinary was done by the previous owner.

Traditional IRA contributions are not taxed but withdrawals are taxed as ordinary income.

Your total net income from properties sold in a given year is your taxable income which is typically taxed at your ordinary tax rate.  

Originally posted by @Brit F.

Report the recapture income in Part II of Form 4797 as ordinary income in the year of sale.

What I learned in the process is that this is NOT an ordinary management company. 

Also note that if the sale is as a flipper, this would not be eligible for the IRS installment sale method as the installment sale is not eligible for ordinary income property. 

You can generally use the deposit for cleaning, repairs, and unpaid balances on rent, utilities, etc.You need to educate yourself on what is "ordinary" wear-and-tear and what is considered abuse and neglect.

Earned income must be "earned"; such as real estate agent earning commissions for selling a property, consultant working on a client's project & earning a fee for that, insurance agent earning commissions for selling an insurance policy, real estate investor buying/fixing/flipping a property & earning short term gains from the sale which would be considered an ordinary income and you will owe SE tax on, etc.