On the other hand the smartest minds are working on this so maybe effective treatment is not that far off.

Currently the site is a factory that sits next to a wastewater treatment plant.

I reserve the right to be wrong, but with the entire world working on vaccines and treatments, my bet is that the threat posed by the Corona virus will fade significantly in the next several months. 

I am thinking this will be a fair way to give more relief to the better longer term tenants, and does not require me to have one to one conversations, reviewing evident of hardship, and making case by case decisions that may come back to me as being unfair treatments and playing favorites. 

But most cases are mild, we will have gained herd immunity and we will have developed a vaccine or treatment. 

An old ebola failed treatment is apparently working on corona.

I’ve only had one tenant who ran a business from their home and issues arose when they needed special treatment because of this: requesting that yard maintenance only be done at a certain time of day, complaining about the level of neighborhood noise because clients needed silence, etc.

Already today, Italy just had a 103 year old woman recover with treatment. 

Go to the property mid day (when the sun is at its apex) to get as much indirect soft light as possible avoiding shadows and harsh lightTurn on all lights (including stove top and closet lights) and open up all blinds/window treatments (replace burnt out bulbs, if necessary)Close the toilet lids and open up the shower doors/curtain to show the shower devicesCoil up any cablings (television, internet, phone, etc.) into a neat compact circleOpen up all the doors to show the inside of nooks and crannies and share the size of the closetsInvest in a gimble so you eliminate the rocky video.

If the 2 of you owned the property in 2019 and it shows up on your 1040, then you will need to account for what happened to the property on your tax return. ( Possible gift - you just want to avoid disguised sale treatment with the swap.)