Buyer (children) have been approved for a new loan to purchase my
rental property.  From those funds, part of the money goes toward
paying off existing loan, recaptured depreciation and seller costs
with seller carrying back a note to a reduced sale price.  Seller will
use unified credit tax to gift the difference in reduced price and
true value of property.  Buyer will use balance of approved funds
(falls into equity or gifted area) approximate $64,000 to pay of
credit card debt and to cover buyer closing costs on the sale.   Are
there tax implications to the seller of this rental with this plan?