You could put the potential buyer in contact directly as a gesture of good will but I'd be looking elsewhere.

I decided to offer full refunds given the circumstances anyway (hopefully these guest will appreciate the gesture and book with us in the future.

I can’t do that but thought the gesture would buy good faith and avoid being taken advantage of should legislation interfere with evictions soon?

I've heard owners offer deferred rent over the remainder of the lease, tenants forfeiting security deposits - if you can afford it waiving rent would be a kind gesture, but that move might not encourage financial responsibility on their part.   

@Robert G Turnier, I'm sure some will think that is a noble gesture.  

Good idea.For tenants who normally pay on time, I plan to waive late fees as a gesture of good will.

We’re hoping the goodwill gesture will go a long way for us.

https://nypost.com/2020/03/21/hero-landlord-lowers-rent-to-100-amid-coronavirus-outbreak/I would imagine not many of us would be able to do this financially, but it's a good gesture.

Salerno, 59, whose rent gesture was first reported by the local news site Greenpointers.com.

I can say that we have had VERY positive feedback from tenants calling to just tell us how much it meant and how appreciative they were for the small gesture.