I would suggest it be a typical closing, where the lien holder of the land contract (original property owner) be paid their remaining $20K, and proceeds then to your Seller. 

Can we enter to empty and open the refrigerator, so we won't have to replace it due to rotten food?

Just because they might reject you as a new account holder doesn't mean they wouldn't be more open to taking on greater levels of risk after years of doing business with you.Here is a tool to help you find local community banks around town if you'd like.

The concern is if there’s less 3bedroom voucher holders than available 3 bedrooms units, then there’s a supply demand risk and that has to be factored into the value when dealing with section 8. 2bedrooms should be fine, but not 3bedrooms and above.Does this concern makes sense at all?

She mentioned about PTE or PPE loan that IRA custodian can extend to the IRA holder, which is interest free.

Things like intent, whether a particular activity is an exclusive focus or mixed in with other passive activities, whether the IRA account holder is also engaging in the same business personally at volume, and similar factors would go into a determination.The other concern we have with wholesaling in particular is that it often takes a lot of hustle to create deals.  

They are in various spots on the floor and if dog food left out will swarm the dog food.

It would probably be good to do some due diligence on the properties which generated the liens to find out: -Is it likely the lien will get paid off by property owner or first lien holder?

@Donna GreeneAre you a long term holder in real estate?

Without it, it is like you are trying to cook dinner without food.