Can you anyone tell me if I'm missing any?

They also did not know that their SS mangers were kiting $5K per month of rents so the rent roll made no sense and I got the bonus of the missing $$'s. 

Plus it's a great exercise to ensure you understand each step of the deal, and if there's anything you're missing--something new to learn as well!

What am I missing here?

@Logan Allec is 100% correct, as usual.What your accountant missed is a checkbox in his software.

From my understanding you cannot place a wholesale contract and have no funds to complete the transaction using only the buyers capital.is this accurate from your experience or is there anything missing?

Unfortunately it sounds like you've already missed your capital gains exclusion if you've been renting it out for more than 3 years, as it's 2 of the past 5 years. 

All but 1 tenant had to be evicted, was arrested, or went missing due to mental illness. 

Now you don't miss out on weekday 1 night stays but still hold off for the right 2 night stays on the weekend which shouldn't be hard most of the time. 

My guess is they missed a payment, then started up again.