I just got through evicting the tenants from hell and I may have jumped the gun before acting upon my suspicions that my new tenants have been dealing drugs and would like to give them a little more time.

Between the taxes, poor building administration, heavily tenant-skewed laws, low influx of new residents, high supply and plenty of other avoidable and absurd issues, you will never have a piece of mind.

You will also need to be very on top of your tenants in a rough neighborhood with potential drug dealings going on one of your units. 

This probably means s/he will have a team of administrative support.

For example there are pockets of Harrisburg where south of one street you have properties going for 180-220k range and north of that street properties are going for 35-55k and they are in rough shape with shootings/drugs nearby. 

Maybe also the turnover in administration, given your location?

The contractors need to pass a drug screen before they can enter the refinery. 

Either way they would need to do an Intestate (having a will) Summary Administration.  

@Carl FischerWhile your scenario certainly has less tax administrative burden and overhead, tax treatment will ultimately follow what the OP and his mother originally agreed to and intended."

Go to your local SBA (Small Business Administration) and see what programs they have to offer.