However I am considering offering a 10% discount for those that pay on time over the next couple of months during this.  

Marketing goes straight into my burn can and I have no idea who wrote it.

Some of you guys are being excessively harsh on Jill, she was just being transparent and straight forward with the letter about a harsh reality we are all facing.

Have you spoken to the seller, and are they motivated to sell their property at a discount? 

Assuming the buyer got a discounted price that was worth it to them and satisfactory enough to the seller, and the buyer has reserves, it seems like this could be a win-win.

Debt issuance costs should be capitalized as noted by Natalie.Most of the time they're amortized straight-line over the life of the loan, however if above the de minimis amount they're treated as OID.

However you could maybe convince seller to give a bigger discount with the looming recession, which may make a good deal become a great deal.

I would say for the time being I’m looking for about a 10% discount over what I would have payed a week ago.

I believe there will be people under stressful situations that will need to sell fast and if you have cash then you will be in the right position to seize real estate at a great discount. 

@Brandon Heimsoth That sounds good, I'm doing a subject to edal currently and the owner has other properties he's willing to bundle together for a discount.