On the bright side, child support is not taxable and so I would actually consider her net income to be higher.

If you are accrual basis, you are allowed to defer revenue up to one year when reported correctly, so you would report the amount actually collected in 2019 as taxable in 2019, and the balance would be taxable in 2020, even though it sounds like amounts will be collected past that date.

@Donald KelloggIt sounds like you need a new accountant...unless something is getting lost in translation.Good answers already by @Ashish Acharya and @Wayne Brooks.Unless the loan to you is canceled, the only things related to the loan that will affect taxable income are the interest and loan origination charges. 

There are a number of ways to legitimately transfer money in that is not taxable.  

So if I build a spec house and make a profit that goes back into that solo 401k would that be deferred taxable income?

I’ve run the numbers ... we will pay twice as much as the loan balance in interest and taxable income if we do that rout vs just paying it off in 20 years. 

I had a seriously ripped-up unit to contend with afterwards (in full disclosure, I bought the property with one unit that needed rehabbed - I just didn't plan for THIS big of a a job) that took a couple months to get back on-line, but it will all work out in the end.Try buying THAT education at a community college (and in reality this only cost  between a grand and 1500 or so AFTER deducting the judgement from my taxable income last year)!

If the total of those values is more than the basis in the IRA, the IRA owner will have a taxable gain that is includible in his or her income.

It will all be depreciation recapture;If you sell for 130 and do a 1031 and buy a property for 100 then you have potential taxable boot of 30K.  

If leased from the LP, the entire rent amount would be taxable income for the LP.