ADU build or not to build? ROI or family?

[McKenna England]

Hi Everyone,

I am happy to have found this community! Here is my quandary. I will be approaching retirement within the next several years. I am considering building an attached ADU to supplement my income. Unexpectedly, a relative has moved in with her two young children. She needs help with the children. In addition to supplementing my income; I am also considering building the unit to give her and the children a private space. If I build the unit I will not be able to charge her full price for rent because it is not within her budget. I am considering building the unit anyway and charging her significantly reduced rent. Which means the return on investment will be low. The contractor verbally stated he will charge $80k to build the unit. I am considering building the unit anyway. I want to make a good business decision while at the same time I have family that is in need of help. I am wondering if the tax benefits overtime will help to recover the cost of the build?
Any advice will be appreciated.

Thanks,

McKenna