Where I live the eviction process and all non-essential services are shut down.

I don’t think it’s been specifically assessed but I think there is a fair argument to leasing as an essential service.

Once you’ve spent an hour or less creating a virtual tour, you have essentially created a round-the-clock online open house that renters can conveniently experience from their home or office computer.

Who handles the paperwork? 

You can do move in inspections, do paperwork etc and learn the ropes, rules and best practices from this.  

Real estate is considered an essential service like banking and agents as well as appraisers and inspectors are permitted to continue to perform their jobs, of course with extreme care and caution to prevent infections.

I've explained to my partner that we could both take out 13K each(half of 26K) and essentially have $16K total into the property versus the original $43K total.

It sounds like  you’re willing to give up that 3% seller credit but the buyer needs that, so keep the 3% credit intact and reduce the purchase price by 3% instead- you will essentially net the same amount.  

A couple of thoughts:The best quote I recently received for a roof (1,700 square foot ranch - SF BayArea) was about double that of your budget item;  the electrical line item also seems low based on charges I am seeing up here ($100/hr -$120/hr) and what I understand will need to be done (essentially wiring an entire house)

Only "essential" business is allowed to be opened.