I just thought that doing 1 action like a HELOC payment for the exact amount of the loan would be the quickest and easiest thing to do if I were to able to get audited, because I can easily show where the money went.

As you know, the IRS Cost Segregation Audit Techniques Guide provides information regarding the specialization, methodologies, and frameworks one Cost Segregation Preparer should have in order to provide an accurate qualified study.  

Each state has a Division of Real Estate who oversees broker operations & requires broker's to adhere to incredibly strict accounting procedures, audits and care of all of this money that flows in & out of their hands that is that of the client's (you) or the tenant's.

Therefore, the risk of an audit for taking a Vivid-19 hardship withdrawal from a retirement plan should be very low. 

You may get audited and the IRS may call a foul and hit you with a claim for the capital gains. 

Mandatory Licensee-Consumer Relationship Disclosure.Send it to the buyer for e-signature.Get it back and file it away for regulatory purposes (we get audited for them).Get the buyer's pre-approval letter or POF. 

We do have to pay for electronic signature platforms and storage for those documents in case we are audited by the NC Real Estate Commission.

They would never find out unless you were audited in great detail.

What should I look for in a building, Cap Rate, and things to avoid  what do in the Due Diligence process: Phase1 report, Inspection report, lease audit, What else?

There may be some secondary issues, such as fewer audits on LLCs than on schedule C or M of a 1040, but that is probably not what you are looking for.