She might even want to think of setting part of this up in a self-directed IRA  (I don't know enough to advise on that).You definitely need to pay yourself for the work you do.

E deductions only applied to rental income, and not W-2 wages, social security payments and IRA withdrawals?

What @Justin Jarmon, is talking about is liquidating IRA funds, not investing with the IRA - two very different strategies.

She has money in IRA and barely getting any money from it.

If you want fixed fees you may want to consider Checkbook IRA. 

My idea is to avoid capital gains tax by flipping within the ROTH IRA while avoiding the transaction fees by managing the LLC myself.

I interface with his clients after they are done opening their Solo 401K and they are very well prepared with the ongoing forms they will need to transact business with their 401K and conduct the rollover from their previous IRA/401K. 

You can get tax-advantaged growth using IRA/401k assets coupled with the benefits of RE investing, but there are some tax rules you have to be aware of.

@Stephen Marshall my credit score is 750 , I got my savings up to 57k in my Goldman Sachs account , and another 11k in cash and 8500 in my Roth IRA , the problem for me is income , I make 28k at my pizzeria job and 15k as a home health aide .

@Tony Ramos Tony, will you be leveraging the Roth IRA for RE investing, as well?