The first buyer walked, the listing agent is doing their job but the value has changed due to circumstances and its safe to say we don't know yet, how much that value has changed. 

Unfortunately, I am unable to reduce the rent owed but have reached out with late fee waivers, several payment options, and an offer to discuss canceling their lease and working directly with the subtenant and have gotten no response from Loftium other than a claw-back on their automated rent payment. 

Given the current circumstances would one consider offering a lower offer subtracting the renovation costs?

First, you need to know how to sell consistently under any circumstances before you calculate any commission.

If rates have dropped significantly since you first borrowed or your specific circumstances have changed you can refinance into a better loan or longer/shorter term in order to better capitalize or more easily afford the loan.Cash Out. 

The HELOC product is a really powerful tool and I'm super psyched on it in the right scenarios, but for my personal circumstance right now I think it would make more sense to lock a fixed rate and get off variable.

And while under current circumstances the level of distraction of kids and dogs and other people is ok,  in the long term it isn't what employers want or will be willing to see.

Due to COVID, I've had a hard time finding a new Tenant so now my Unit is vacant.In the Lease we signed together, there is language that states: "if the Tenant moves out prior to the natural expiration of this lease, a re-rent levy of [equivalent to 1 month's rent] will be charged to the Tenant.".Given these circumstances, am I legally allowed to tell the Tenant due to them breaking their lease early I will simply keep their Security Deposit?

The facts need to be known before reacting to the circumstances.

@Connor Mullen I'm plugged into several U.S. states, but unfortunately Indiana isn't one of them.That said, I've had great experiences with State Farm brokers!