Family impact, neighborhood, friends, family, schools.c. 

I assume the IRS will eventually put some literature out regarding COVID and impacts on capital gains, but odd situation and i want to make sure we can use every piece of intel to make this sale go well and avoid the capital gains. 

The CARES act might have an impact on it later as well, since many were not allowed to be evicted from their apartments for failure to pay rent.

Spending some money with them now will save you some time and money, most likely.I am not sure about the laws where you are, but I know LA's eviction moratorium ties into a "self-declaration" of impact from covid19, financially.

It will impact lower to lower-middle class borrowers the worst (who are already hardest hit by liquidity issues during this pandemic). 

“It only impacts the top 155 people, not my problem.”

Account Closed Covid has had a significant impact on municipality's ability to push things through.

This statement demonstrates a profound ignorance of the real estate sales process and the issues that Realtors routinely have to overcome. 

As far as depreciation goes a cash out now doesn't have any impact on basis. 

I am asking the bigger pockets community for any advice on getting this building completely leased up, as well as experience from other peoples perspectives as how COVID has impacted higher-tier rental units.In my opinion, with the uncertainty of jobs and uncertainty of the economy in general, people aren't exactly shopping around for the high end apartments currently.