If it were sold through normal real estate brokerage firms, we would have to pay 6% commission, therefore I deducted 6% from the appraised value to arrive at an adjusted value  of $436,160.   

You can't speak to lender or adjuster. 

Your current accountant should have the exact number that is your adjusted cost basis of the old property at their fingertips. 

Is there a reason they are willing to be so accommodating to get this property, is everyone turning them down.Can the concession be a combo of pulling payments forward and paying higher rent, like pet rent.I would say stick to your gut and your criteria, but consider the gray areas to see if any criteria or reactions need adjustment.

Your gain on the rental property will beSales price less sales expenses less adjusted basis.Adjusted basis is purchase price plus improvements less accumulated depreciation.Best of luck.

I also certified mailed the Move Out Condition Report and partial security deposit on the 21st day after vacating.

Typically, I've used the 70% MAO rule, but given the current market conditions, I'm wondering if adjusting this rule to 80% is more appropriate? 

Request they backdate the tax adjustment to the date FEMA regulations implemented by the City.Be prepared for the process to take many months.

Adjust as fits you.  

After the statute of limitation expires, the lienholders cannot collect, with a few exceptions.All lienholders must send a demand letter to debtors with the intent to foreclose on the property, the demand letter must be sent by certified mail.