Previously with other extensions involving natural disasters, the IRS has provided for a longer 120-day extension period but relief was provided only to “affected” taxpayers.

It's just a tough sector because of the specialty nature of the property, and not all that liquid.I think retail is on shaky ground. 

@Marian Huish :)  hahaha, being a CPA, over analyzation is in my nature ;-) 

No, I would not get an appraisal in this situation.It's been my experience that lease-option (AKA lease/purchase) prospects are not nearly as sensitive to appraised value as they are to down payment and monthly payment.

Being self employed and with the passive nature of merchant processing I have a good amount of free time throughout my week. 

Brick-and-mortar store and restaurant locations are proving to be a key component of last mile delivery, indicating a future where e-commerce compliments but does not close physical retail.Finally, a note on human nature.

I hear about these agents that close 1-2 deals per year and it baffles me, I guess sales just may not be in their nature.

Unbenowst to me, her previous landlord who she had a private relationship with....I think it was sexual in nature from what she claims... evicted her the week she began moving into our place for a small dollar amount.

If it is, then you may not have any other recourse unless you had some natural disaster clause in the contract.

That would be ideal, but you could still structure financing even if they have an underlying mortgage.You and the relative should both be very mindful of the impact of any sale proceeds on their eligibility for Medicare/Medicaid.You should also be highly sensitive to any family dynamics here.