., I left Anderson for a small firm that will do the actual taxes and then another company that specializes in tax strategy. 

Too risky for us.Regarding additional guest packages, you can easily change your tax situation by offering what the IRS calls "significant services".

Often times you will pay much more in taxes than if you pulled the money out, paid the taxes and penalty and then started investing in real estate.For example, with the financing you mentioned, the IRA must pay taxes on the portion of the profit earned by financing. 

These are leased to businesses (like chain stores) that cover taxes, insurance, and maintenance, making them much more hands-off than residential rentals.Real Estate Syndications / REITs – You can invest passively in commercial real estate (apartment complexes, self-storage, industrial, etc.) through syndications or real estate investment trusts (REITs) without being a landlord.Hard Money Lending / Private Lending – With $500K in equity, you could act as a private lender, funding real estate investors who flip homes or develop properties.

I didn’t see your location in your profile or your post, but assume at least 17% state/federal taxes leaves you with $10k/yr. 

We bring/offer the mortgage loan investment to the group & handle all the servicing, including chasing the monthly payment/insurance/taxes, foreclosure, etc.

Is an IRA subject to capital gains tax?

Unless the borrower is self employed and takes a lot of expenses to show lower income on their returns then it usually makes sense to pay a couple thousand a year in higher interest (you can pay like 4,000 a year in additional interest for DSCR if you are saving 30+k on your tax bill kind of math lol)

There will be no assessment for increase in taxes or insurance so remains at $1935.

This has driven up the property taxes there.