The idea is - can you weather a downturn or a Coronavirus? 

But in all reality I'm sad that this coronavirus is happening. 

It says you should file your taxes now if your circumstances have changed for 2019 to make you eligible in a way different from your 2018 taxes:  https://www.nytimes.com/article/coronavirus-stimulus-package-questions-answers.html?

I also don't believe most tenants won't look out for #1, and they also don't want to be evicted after the reprieve and are smart enough to know that could happen.If it was to happen to me as a landlord, I'd simply write to each tenant and explain the reality in a nice, factual way, of what will happen if they, as an individual, don't pay their rent.We received a letter in my senior apartment complex just this morning explaining that we are responsible to keep paying rent, that if we can't due to the coronavirus and can document that the inability to pay rent is directly related, to contact management to work out a payment plan. 

The retail and restaurant asset class will be fine once the coronavirus pandemic subsides.  

I don't plan on raising the rents during this time because of the coronavirus.

Fair housing offices are usually overwhelmed and don't take silly cases.Plus, yay for you that they aren't aware they can stay due to the coronavirus LOL. 

Tell them you were unable to close the deal due to corona virus financial and health concerns. 

With the latest Coronavirus situation and the amount of properties available in the area, while there is a buyers market in aggregate across the US, there might be a sellers market in that area. 

I think I'm going to turn them down due to Coronavirus.