Further, most people won't be looking to move unless they "have" to move because with the unemployment level and very small level of what everyone called their "job security" people won't want to pony up security deposit and 1st months rent to move in to a new place right now.

Also, if there are any damages to the carpet, first take it out of the security deposit, then try the estate, then insurance.

I told them that they should collect the rents that are due on the 1st and prorate the rents for the first couple days and deposit the residual rent into an escrow account...They want me to collect the rents but I don't think this is a great idea... 

Generally, the intent of the property management licensing laws is to protect the owner from unscrupulous individuals mishandling tenant deposits, keeping rents, dealing with tenants, etc. 

My goal would be for them not to owe me much more than the security deposit is at any given time.  

My understanding is that the cost for those repairs should come out of the tenant's security deposit, not the $200 non-refundable pet fee (not deposit!)

For example, your new tenant moves out on May 5th, you clean the place up and list it for rent on May 10th, you select a new tenant on May 15th but they can't move in and start paying rent until June 1st, then your previous tenant owes you rent thru May 31st (which can be deducted from their security deposit).Lastly, don't forget to send an itemized statement of any security deposit deductions within 21 days (in California), otherwise you lose the ability to make any deductions.

The live in daughter decided since she was the only child to take care of mom she should be the only one to benefit from the sale of the house so she listed it for sale, found a buyer and conveyed it as AIF using the POA and deposited the proceeds in a bank account held jointly by mom and the live in daughter. 

Told me she was going to move out April 30 and I agreed to use security deposit for march rent and 1/2 April and I would forgive other half of April rent and waive all late fees if she moved out April 30.

You may avoid the taxes if you deposit the funds in an eligible retirement plan (which includes an IRA) within "3 years and a day" of the date of the COVID-19 distribution (note: compare to a 60-day rollover).