I would first talk to a mortgage broker who can outline for you the local lending landscape and what options are open to you. 

Outdoor living includes a southern exposure, screened-in pool area with covered lanai, heated salt-water pool/spa, and is fully fenced in with mature landscaping for added privacy.

I think Cali will always be desirable when you look at the weather and landscape but if they keep it up they may lose a ton of their businesses and high net worth people to Texas.

Make sure you don't forget snow and landscaping. 

New landscaping, paint and refurbed yard shed.

@Heather Hitchcock for sure let's get the widow in touch with an eviction attorney, but what you really need in today's landscape is a property manager even to facilitate the cash for keys.

Here are some details taken directly for the SBA's website - The use of proceeds from 504 Loans must be used for fixed assets (and certain soft costs), including:-The purchase of existing buildings;-The purchase of land and land improvements, including grading, street improvements, utilities, parking lots and landscaping;-The construction of new facilities or modernizing, renovating or converting existing facilities;-The purchase of long-term machinery* ; or-The refinancing of debt in connection with an expansion of the business through new or renovated facilities or equipment*.The 7(a) Loan Program, SBA’s most common loan program, includes financial help for small businesses with special requirements.

It's not minute by minute, but the landscape can change dramatically in a couple months. 

We are 6 weeks into our 8 unit rehab, for weeks 1-5 see https://www.biggerpockets.com/...Week 6 brings the laying of the last of our landscape timbers on the exterior, this section also forms as a retaining wall to keep the parking spot we found buried. 

Put in about 2k in contractor repairs, materials, blinds, landscaping, and a tub re-glazing What was the outcome?