Because of the circumstances stated above, I'm not representing any tenant and taking any liability or commission. 

In this circumstance, the landlord may require the tenant to pay an additional security deposit to cover the expenses of restoring the unit to its original condition.All modifications are subject to approval with the landlord.

Depending on the circumstances, the person or company who did the installation normally covers expenses or files a claim through their insurance. 

but it’s going to depend on your personal circumstances..

I have a couple of tenants that I inherited with large deposits, in normal circumstances I would just return it at the end of 6 months but now for those tenants that are weaker, I'll probably credit them the 5% and hold the extra money for another year due to coronavirus eviction moratoriums.

At the same time I am hesitant because of the unforeseen expenses, issues with tenants, and potential loss in property value.

I assume you took it for your last residence...What you do will definitely depend on your personal circumstances.

It is all "facts and circumstances" evaluation if the IRS decides to take a closer look.

Wondering if people have any tips for selling under the current circumstances.

But if I do, this is the path I want to take barring any unforeseen circumstances.