Buy 5 homes under market value, rent them out for a year or two, even if they don't cash flow much, that would be irrelevant, then in a year or two sell them for $50,000 - $75,000 more than you paid for them and 1031 exchange to something bigger and better with the additional money?

I will be converting all the $ amounts USD as of exchange rates today.678sqft 2Bedroom 1bath apartment.

I also have large foreign exchange providers or gold buyers but everything seems to be good until you due diligence and find out how many liars there are in this world!

You could also look into doing a 1031 exchange or sell your note off for enough to buy the property you have your eyes on.

I can wait 12-months or longer and sell for a lot less tax, exchange into something else, or sell my C pile and pay off my A pile.

There is a long standing WNY real estate investors group that meets monthly, an Exchangers group that also meets monthly and the newly formed BP group that is doing the same.

Sometimes costs can be paid with physical and mental effort, but it is tough to get a Title Company to accept you cleaning their bathrooms in exchange for a Title Policy!

B - There is a $10K profit involved with the purchase and sale of the subject home (I sold to buyer for $10K higher than I purchased), when my IRA "buys" the note, can I 1031 exchange that $10K profit into another investment, or will I be required to pay capital-gains tax instead?

Investing and nurturing go hand in hand and you can't be a successful investor without working at it and time becomes your currency. 

However, several years ago, last time I checked, in 2009, some banks likes HSBC, Standard Chartered has loans that allowed you to buy investment real estate in the US with very favorable interests rates, but the problem being of course that you had to play the currency exchange game.