I’m just looking for as much information to determine if I need to delay steps in my path to avoid crushing losses or change the path yet again (less willing since I I have done a lot of tweaking to this path).

But I can't keep it on Airbnb because that's a guaranteed loss."

If you've purchased four rental properties in the last year and have ALL of your money tied up, including LOC, don't you think, given the pandemic and potential loss on some of those rentals, that now would be a good time to hold tight and not try to spend money you don't have?

And how will you prove the losses?

I've done some research and it seems like a feasible option would be to start some new construction and sell the apartment complex after completion.

For the loss of 50%, I was told that I’m eligible to file unemployment benefits.

EVERYTHING related to your rentals will appear on schedule E- this should be your rental income, all your related expenses, and a net income/loss number for each rental. 

Right now there is a lot of social proof going on, mixed with some loss aversion that is leading some to way over estimate the size of the third group of tenants you mentioned. 

I would also contact your tenants and ask them if they suffered a loss in income; you can point them in the direction of some State and Federal government assistance programs.

I foresee him now being able to pay the rent for another 4-6 months or so.I will be unable to afford this kind of loss as a result.