Kill the drama and get done with it.There is no drama , she moved 40 miles away , I am not a delivery service ,  I have left her a message with no response , I will not have tenants come to my house . lease says deposit will be sent certified mail .  

Possibly change the delivery of possession clause to make the estimated delivery date more flexible (if you can).Make sure that she knows you're putting 50% of the total cost to install carpet towards a tile installation instead.  

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. 

Any professional advice on should I wait a bit to see if this gets worse and maybe run into better deals down the line or jump on the opportunities at my door step now?

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.