I became visually impaired and unable to care for myself due to a stroke and I had to learn how to use all my muscles again.

For your second question, you should not have to pay taxes on the insurance settlement since your property was impaired by the easement. 

***Continued: My CPA had also filed 2018 tax return with CapEx items filed as OpEx thus impairing the margins and Debt to Income ratio of my portfolio.

The oxygen tension is already lower yet you're wearing a mask which will impair your ability to clear your eustachian tubes, circulate and humidify the air in your nasal passages.

The loan documents say you cannot destroy, damage, or impair the property, or allow the property to deteriorate. 

In a world of permanently impaired/limited social gathering, commercial RE is really left holding the bag.

Since we're talking about a primary residence , you could also mess up your 121 capital gains exclusion if you sell within 3 years of making it a full rental.More risks than potential rewards IMO.As long as the Grantee entity strictly meets the definition of Insured as shown in your title policy you should not impair the coverage. 

Constitution (applies to the States through the 14th Amendment) forbids impairing lawful contracts.State can make it onorous (sp) to get your money, but it cannot abrogate the accrual of rent or the right to (eventually) get it unless  barred by bankruptcy  

Daughter is in her 50s (guess) with no noticeable impairments. 

But I held my "finger on a trigger for too long" and in a state of fear-impairment never dove into REI ..allot was at stake OR so I thought.. posting to Victoria & Vancouver BC (extremely expensive real estate market), raising two small children on only one average family income (barely meeting the ends), demanding work (out of the area taskings, 24/7 duty)..