Just cutting the child a check without issuing a W-2, without potentially reporting on the applicable Form 94x series (and state equivalents), without having a completed I-9 and signed contract on file...if I was an IRS auditor I'd deny the deduction, and claim the checks were gifts, and you'd have a very hard time proving me wrong.Unless the child is going to be working a lot in your business, the juice may not be worth the squeeze here. 

Take advantage of the strong sales, buy multiple properties somewhere else, and enjoy the gift.

Therefore, the Parties agree that, in addition to any other remedies available by law or otherwise under this Agreement, the Employer shall be entitled to $15,000 in liquidated damages for each instance of any “deal” (including any potential options, leads, referrals, contracts, or interests) “sold” (including any deals sold, exchanged, or gifted for any gain, payment-in-kind, value, promise of payment, or other consideration) by the Employee in breach of Sections X or XI of this Agreement.

Or you can placate them and essentially gift them $2,400.

@Art P.I'd be careful with the taking the "gifting" position.A gift is a transaction in which full consideration is not received in return. 

A perfectly valid option when dealing with this kind of windfall gain.The estate may not have been closed out but if so that's just a logistical issue to take care of before executing the 1031.Awesome gift from Grandma to your mom!!

You still have to screen the tenants well but offering something like a $100 gift card for a "move in special" can spark some interest.4.

For 2019 someone can gift $15,000 or less annually without having to pay taxes or report it. 2.

I was wondering if it was legal (or just looked tacky) to make a post on my personal page, tagging my business page and asking my Facebook friends for referrals for a prize, for example: share my business page or tag someone you know who may be looking for real estate and the person who sends me someone that creates an actual deal gets a $10 Starbucks gift card or something along those lines.

We were hoping to bridge that -$25k gap by using an unsecured loan or through a gift from family members.