97 tacoma 2rz ignition timing problem

I have a 97 tacoma 2.4 2wd that's been having a issue with driveability. Idles and runs doesn't run as well. Verified ignition timing is retarding when accelerating . When decelerating is back fires/pops so much. On a cold start vehicle will run normal. Ignition timing advances when accelerating. No back fire or popping. But once I shut the vehicle off and turn it back on its runs like timing is retarted. Only CEL I got is p0505 (idle control) is it possible knock sensor defective?
Any help appreciated tia.

 

https://www.engine-codes.com/p0505_toyota.html

 

Clean TB
Inspect TB harness/pigtails
Replace PVC valve/grommet
Check for air intake leaks with carb cleaner while engine running (RPM’s rise…there’s your leak)
Doubtful if ECM is the issue

 

I am not sure if cel code p0505 will affect ignition timing. But I did replace the whole throttle body with another known working one. Throttle body is clean. Will vacuum leak affect ignition timing? I mean 1st start of the day the truck will run normal as long as I don't shut it off. The trucks idles fine just around 1500-2500 rpm ignition is retarding instead of advancing