I have a client that had bought a home and updated the home then sold to his son.  He original was going to rent the property but decided to sell.  The property sold for 180,000 and on the doc it says due from Sellar at closing 131,213.18.  Which includes closing cost, payoff of mortgage loan, gift of equity and seller credit.  Is any of that an expense on the return for the seller.  This is the first I have run into this so need some feed back.

thank you