We have already started proactively talking to the tenants about some of their options and the ones that have reached out I have been trying to connect them with some jobs that may still be available (work from home data entry, virtual type jobs in health care, delivery drivers, etc.)It's going to be a rough few months I'll say that. 

I sent her a eviction notice via certified mail, which she refused to receive (postman tried delivery few times).

You don't need a signed copy when you just give them 30 days notice of new terms.Then, send it with tracking, so you have proof of delivery. 

Other times of the year - if you find out your tenant is recovering from a surgery, have a flower delivery service drop off a $30 "get well" flowers - just did that one this week.

This 60 day notice ($250 cost) was filed (proof of delivery) to tenant and her attorney back on 07/28/2020.

And it’s always about the delivery.

A big part of the bill is the delivery charge which is a fixed cost regardless of usage so it's not fair to say they're responsible for 80% of the bill.Sounds like you might be better off raising the rent by the allowable rental guideline amount (2.2% for 2020) once this situation is all clear.

They also handle delivery, haul away, and hookup of the new appliances.

Ohio, where I live, closed all gyms, movie theaters, restaurants and bars other than carry-out and delivery. 

I found a RTA cabinet supplier through which I can replace all the cabinets with solid construction/softclose/dovetail etc for $2000 with tax, delivery, etc. included.