So after COVID when government was giving away 6 months of Principal and Interest as rebate, I started looking for a property but couldn't find fast enough.

In fact, I don't think such a thing exists but for the sake of argument here are a few things you seem to fail to appreciate the gravity of.My company laid of 20% of its staff in March 2020.An ungodly amount of in person services closed their doors leaving their staff (our rental pool) scrambling to pay the bills.Local governments shut down schools leaving mothers and fathers (ourselves and our rental pool) scrambling for childcare.Local governments put a moratorium on evictions for non paying tenantsSmall businesses who didn't fraudulently apply for PPP loans took a bath for years.The list goes on and on.

No government subsidies or cash collectionsThanks mate and looking forward to your reply 

The low end was a little lower a few years ago, but the government changed regulations regarding more efficient water heaters in 2015, resulting in higher prices for water heaters.

I encourage all others who have been swindled or have had similar experiences to share them too and to submit complaints to the Better Business Bureau, Department of Consumer Affairs, Consumer Financial Protection Bureau, State Board of Accountancy, Federal Trade Commission, Police Department’s Financial Crime Unit, and the District Attorney.For the potential franchisee owners who are considering this as a business, I would run the other way!

Their job is to ensure that the paperwork and inspections etc are completed in accordance to Federal, State, County, Realtor Board and Broker laws, regulations and rules ..

There is simply no way to know if the private utilities are working - no matter who you ask at the government, no matter what any 'expert' says.  

However, the question we have is, if she assumes the mortgage and her mom unexpectedly goes into care, can the government force us to sell if it occurs in the five-year window?

The federal tax code establishes stringent criteria, including guest stays limited to seven days on average and the provision of basic hotel-like services, to qualify for this advantageous tax treatment.Understanding the mechanics of the short-term rental tax loophole is imperative.

How is the purchase price determined (ie is that governed by the IRS?)?