example: gift card if you keep if you pay rent on time 3 months.

If it's none of these, you have two options.1) Hang in there and see what spring brings.2) Ask your PM to do an incentive (Something off rent, gift card, etc). 

Maybe more than that if you dip into the lifetime gift tax exemption, but I don't know where she stands on that and the total value of her estate.

We billed the tenant (its a small gift shop so they're not professional commercial folks).

Of course if the rent stays below the gift tax threshold, we could also maybe go that route and it could fly under the radar. 

Here is a gift to myself..to inspire you all that dreams are attainable..my 1 of 20 karma fisker color combo!

When you give a family member below market rent, you're actually "gifting" them the difference (again a CPA interpretation may be different), but that's an expense that you can't deduct (unless your CPA can put a value on it).

Therefore, treatment will mirror your own personal residence (i.e. most expenses will be personal in nature and non-deductible).Any rent she does pay you is taxable in full with no deductions to offset.Then you contend with the gift tax issues.Generally not a good idea to rent to family, but if you do, make sure the rents are fair market. 

Gift tax?

I put my entire life savings, about $15K at that point, into down-payment and closing costs with an added $2500 gift from my parents to cover the remainder of closing.