I maintain a home warranty for the appliances and the home owners insurance has been used to cover an almost $30k water, mold repair exposed by the last major tropical storm that occurred as my tenants live there.

Coronavirus isn’t hitting every geography the same:https://apple.news/AxoJ28rO8R_m8Hh-F34P-AQI’m located in Alabama which has a diversified work force, is not significantly exposed to the tourism industry and has a lower population density which means less sickness and thus business closures and diminished economic impact.

The Corona has exposed the markets many other issues & bubbles!

My question to you all is this: am I exposing myself from a legal standpoint by offering to let her out of her lease penalty free because she is not happy with the home or our service? 

That said if your proverbial ducks are in a row, it's not all that difficult to do without exposing yourself to too much risk.  

Being the sort of person I am, I cut through the vegetation to discover and expose my property lines.

Wife is a P.A. and is exposed to this everyday for the last ???

The risks have not exposed themselves yet.

What benefit is there for a landlord to expose themselves to ANY liability?

I simply would talk to their lawyer directly and expose your point of view, and the facts as to how you acted as per contract terms.