One sent a proposed contract that grants exclusive right to sell to the PM if the property is listed during the contract duration.

I have a great long-term tenant that has completed a lot of upgrades and intends on purchasing the property as soon as she can bring her own financing(identity theft victim) or I extend her owner financing.Does it make more sense to do a cash out refi or utilize a HELOC? 

This does qualify for installment treatment - each year's reportable share of the gain must first be allocated to the unrecaptured Sec. 1250 gain until it is extinguished and the remainder will be taxed as a capital gain for the duration of the installment period.See Reg. 1.453-12 for further guidance and examples.

It's not recaptured if you keep rolling it for the duration of you life, correct?

But read all the way through this before you approach your tenant with your offer.If they don't want to move on that basis, you can explain to them that when their lease does expire, you will not be extending it.

She never paid, the person had been there a week prior and she moved 2 people in for duration of her lease.

The moratorium expires tomorrow at 12 am and the Gov. has not indicated if he will be extending it for another 30 days.

I thought California's eviction moratorium has been extended to July 28, 2020? 

Original closing was scheduled for April 30, but the title company has 3 times now extended closing.  

BTW, I had a SBA loan extended to my LLC, and it's not on the credit report.