Upon foreclosure judgement there will be an awarded amount to which the mortgagee is owed and the reserve can be set as high but not higher than that amount.  

That is not considered income as long as held in a seperate account.Income is what you personally received, so if you were awarded any partial days of rent for the balance of the month then that's your income.. 

I also give tenants cash awards at the end of the year for paying rent on time.

The remainder, if you can't locate the tenant and/or it wasn't specifically awarded to you, is usually sent to the state, who puts it in an "unclaimed funds" pool with the person's name. 

I want to use my Roth funds to enter the drawing so when I win, the prize is awarded to my SDIRA and taxes are mitigated.

Get the BP 30 days on the site in a row award ;)

BUT when I responded to the newbie's thread (which I hope to covert to client) I won THIS award!  

The group voted my goal the best of 2016 and awarded me a free iPad 4!

So, after the judge looked at the evidence, I was awarded the money that I had sued for.  

The court may in its discretion award up to two times the amount of the deposit for the intentional refusal of the landlord to give the statement or refund due.