My father bought a rental property in a self directed IRA for $77,000, 7 years ago. It’s currently worth about $200,000.He owes me $100,000 and wants to transfer me the house, and have me buy it from him for $100,000. Since it’s worth $200,000, he’d be paying me back the other 100k with the equity in the house.We live in CA – can someone tell me if there’s any tax consequences or the smartest way to go about this? He’s retired and so his tax bracket is lower than me.Thank you!!