Now she's forced to occupy indefinitely.

The lease is now month-to-month, so the timeframe is indefinite. 

So figure your range somewhere between $30K - $35K of taxes.The only way to avoid paying that would be to sell with owner financing where you will still pay the tax but it will be spread over the term of the financing.Or you could do a 1031 exchange and indefinitely defer paying all tax and depreciation recapture. 

If you have a cash flowing asset you can hold onto it indefinitely, if you have negative cashflow and are hoping for appreciation you will end up being a forced seller in a down market.

I would say that the area I am in definitely has a slower growth rate than other areas.

Using a 1031 exchange also gives investors the opportunity to indefinitely defer CGT.

Especially since THE GOVERNMENT has shut down many of my "small business" tenants for an indefinite period of time, and many residential tenants are out of work due to their employers being shut down, so they are unable to pay the rent they owe me. 

It is the additional power to completely defer (indefinitely and later eliminate) the remaining Fed cap gains tax and associated state tax as well. 

Most likely the sale gets postponed indefinitely anyway. 

As it turned out, according to her family, she had actually deluded herself into thinking that she was going to get to live there indefinitely.