., Arms length to avoid a step transaction would involve retail sales which would cause a recognition of gain anyway. 

If you were unlicensed when she brought the property to you, she is likely due the buyers side commission under procuring cause.

@Johnoson Crutchfield I would be concerned about the interest rates and also how the credit cards affect your ability to obtain additional mortgages.

Being that I am my business at this point, the fact that if I’m not working, I’m not making money, can clearest cause some concern.

If you were doing this with little in reserves I would be concerned  that the smalest miscalculation or cost overrun could kill the deal.  

If your concerned about the C buyer knowing how much you made, don't be. 

@Travis BuckYes, and I'd file it either with your 2018 tax return or with an amended 2017 tax return (if anxious to get the money and not concerned about slight audit risk). 

Property tax's in some markets are really something to be concerned about when they reassess..  

This has been really helpful cause I was also looking for information on both companies and can’t find anything 

It all depends upon our personal situation and where you are in your life, I don't mean to discourage you with my concerns above, just a full analysis of what is best should work in your favor whatever decision you make, good luck.