They have tried to gift, borrow, up the mortage and nothing works.

.$0 expenses for the gifted $30,000 (10%).

Last December, they even included gift cards in the 11% rebate.

My question is, can they just gift this land to me and, if so, what are the tax implications if they do that?

Here's the article: "Low- and moderate-income aspiring homebuyers who have been shut out of the market because of stricter lending requirements may have better luck achieving the American dream through a new 15-year mortgage with no down payment, no closing costs and no credit score check.The loan also allows borrowers to buy down the interest rate — from their own savings, from funds provided by the seller at settlement, from government sources or gift money — lowering their monthly payment to an amount equivalent to a loan amortized over 30 years.The Wealth Building Home Loan, introduced a few weeks ago, is funded by Bank of America and Citi Mortgage and administered by the Neighborhood Assistance Corp. of America (NACA), a nonprofit, HUD-certified housing agency.

There's intricate relationship between appreciation and cash flow.

Admittedly I am very new to real estate investing and all it's intricate matters but I am extremely avid about learning everything I can via books, videos and sites such as bigger pockets!

But we are running into a problem with gift taxes.

To an outside party, it certainly looks like a taxable gift from you to him if you give him some of the profits from a sale of a property wherein you alone were on title.

Are you selling the property for 146k, or are you gifting it?