It is hard to say what will work for you because each of us has our own unique strengths and gifts. 

Will I be able to get the Gift money back from escrow if I cannot use this fund?

Have you considered helping them in the way of gift cards? 

Mnuchin’s announcement did not delay the April 15 filing deadline.The delay, as announced, affects 2019 federal income taxes only; Mnuchin did not address 2020 estimated tax payments, payroll taxes, or estate and gift taxes.

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.) 

Will it be a sale or a gift?

I told each of them I was waiving this months rent entirely, not a deferment, a gift.

We shipped a gift basket of household items and share their burden by extending a 50% rent discount to all of our tenants for the month of April which has been extremely well-received.

After those two deals, I think I owe my realtor and his wife a gift card for a steak dinner!

Also, in this specific area there aren’t much duplexes.The reserves were in the stock market because some of the money was from gift when my grandfather passed away when I was a kid.