I would speak to your attorney before executing any transaction.

I suggest she talk to a Good commerical agent Whatever she does she should invest in a SAFE asset

The vendor function is to keep track of bills to pay.When I'm just entering in checkbook transactions or credit card transactions, I'll put the name in, but then choose the option that is "Quick Add" or whatever it's called, which just adds the vendor name, but nothing else. 

I am trying to help very close friends of mine with a real estate transaction.

There are exceptions when the IRA uses mortgage financing or for certain types of real estate transactions that are businesses as opposed to passive earnings (i.e. flipping houses).IRS rules that accompany the tax-sheltered status of the IRA prohibit you and close family from personally benefiting from the IRA - other than by growing your retirement savings. 

Safe, readily accessible w/ little to no fees.  

Please reply only if you closed transactions for these types of properties.Thanks

Very contentious transaction.

He has filled the garage with a huge safe, racks of tools & power tools, table saw, etc.

8-12% returns are not bad for a safe place to park money for a few years.There are a variety of ways to structure the deal.