I would also tell your relative the house has to be sold and they is no other options. 

Has your relative attempted the cash for keys method.

Just a personal opinion of one guy who has heard way too many similar stories over his 25 years in business.Separate business from personal, especially since she is not your relative or girlfriend.

@Kinju DudhiaYou definitely need to get yourself some good qualified professionals...There isn’t enough info here to determine the ramifications, but to try to answer your related question: the attorney is asking what is the sale price.

For those that have run comps, how do you go about estimating the amount of the adjustment for a feature that your property has or doesn't have such as below within your relative market?

At the time the tenant refused entry, your relative was NOT the owner. 

I have a lot of connections in Texas.Is your relative looking to put their business in with an SBA loan or just for investment?

I'm in Clermont, not too far from your relatives in the Villages, so happy to help.

If you indeed have tax exposure to both countries, you'll most likely be able to offset (or eliminate) your related US income tax with foreign tax credits.Then...there's the question of what other foreign filing obligations have have as it relates to the US...possible FBAR and/or 8938 if the money moved through a foreign account, or even was held in a foreign escrow account. 

@Sean YuanThe easiest way to structure it is to keep your relatives as secured lenders, as opposed to equity partners.But if you do bring them on as equity partners, you need an LLC and two professionals: 1. a business/real estate attorney to draft a strong operational agreement protecting everybody2. a tax accountant to do tax panning and to make sure everybody is on the same page as far as tax consequencesThanks for the mention, @Basit Siddiqi.