You are welcome.
1. and 2. Actually, that IP address, should be the address of the PayPal server, from which the callback request is received. The complete list of PayPal's addresses could be found here:
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https://ppmts.custhelp.com/app/answers/detail/a_id/92
But I can advise you to contact the PayPal support for the list of the necessary addresses.
3. Thank you for the logs provided. At first, try to regenerate the entire code-book, the instructions could be found in the on-line manual:
http://help.x-cart.com/index.php?title=X-Payments:Regen-codebook.php This will reset all the passwords, PIN-codes, etc for all the accounts.
If this doesn't help, this issue requires our investigation and has to be addressed as a support request in HelpDesk. Please submit a support ticket about this issue in your helpdesk account
https://secure.qtmsoft.com/customer.php?area=center&target=customer_info#tab-customer_info
Remember to add "Attn. Alexey Melnikov" to the ticket title, this will ensuere that I will get the ticket quickly.
Also, for me to start the investigation without delay please post the X-Payments access information along with the ticket
https://secure.qtmsoft.com/customer.php?area=center&target=customer_info#tab-create_access_info