Moving out from Mitchell Lama unit (co-ops, inspection, income)

[AJ06031970]

I am getting ready to move out of 1 bedroom unit--moving to another state.
Had lived there for almost 5 years.
Once i vacate unit I beleive I should get back original deposit plus some percentage when unit is sold to another shareholder.
1. Is it taxable and will it be counted as income?
2. Can I declare that amount to be a gift to family member before it is sold? Or should I do it after it is sold?

[Yes_Im_Awesome]

I know with the co-ops they will do an inspection and take away from your return for ANY little thing. Like scratches on a doorknob, paint, literally anything you would not think was a big deal