She let me know in April she would not pay related to corona virus but since then has not informed me one way or the other and has not responded to inquiries about making a payment plan (and is 3 months behind).

The idea is - can you weather a downturn or a Coronavirus? 

I understand that this is a health pandemic and we have to follow the rules.

It says you should file your taxes now if your circumstances have changed for 2019 to make you eligible in a way different from your 2018 taxes:  https://www.nytimes.com/article/coronavirus-stimulus-package-questions-answers.html?

I also don't believe most tenants won't look out for #1, and they also don't want to be evicted after the reprieve and are smart enough to know that could happen.If it was to happen to me as a landlord, I'd simply write to each tenant and explain the reality in a nice, factual way, of what will happen if they, as an individual, don't pay their rent.We received a letter in my senior apartment complex just this morning explaining that we are responsible to keep paying rent, that if we can't due to the coronavirus and can document that the inability to pay rent is directly related, to contact management to work out a payment plan. 

The retail and restaurant asset class will be fine once the coronavirus pandemic subsides.  

I agree don't raise tents during pandemic.

I’ve already gotten 3 messages to view the unit in only a few hours so people are still looking and moving during the pandemic, but my largest and most expensive unit has been sitting vacant longer than it presumably would have, pandemic or not. 

I'm sorry you're frustrated, you're not alone, this pandemic has impacted everyone... except Patrick Mahomes.

Occupancy rates are at about 30%- I'm guessing due to pandemic.