Too late now, but COVID or not, you should (have been) sending the tenant invoices for all the late fees, with a letter explaining how you WILL be collecting them along with ALL of the back rent within 30 days of the lifting of the ban. 

It was explained that this is not illegal but just taking advantage of existing tax laws.

I know this isn't the best time to start investing, but my main objective is to get in, and experience the whole process of buying multi family home.

Allow me to explain.

@Dan Gorobtchouk, explain having no income?

It should explain exactly how this matter is to be handled.

After you transfer the property to the LLC, give the tenant a short letter that explains the transfer of ownership and that all other terms of the lease remain in effect.

You'd need to have a conversation with the lender and explain your reasoning for purchasing another primary residence.

She said yes about 51K and then explained the conditions etc...

Now, consider putting yourself in a better environment to meet your objectives.