You will file a 990-T and there are plenty of services out there to help with this. 

Depending on where it’s coming up in the loan file you may be able to switch to a lender that doesn’t need that. 

are you willing to share the file with me?  

I am concerned that he/she is either filing bogus small expenditures OR performing services himself/herself and making profit.

But no income coupled with personal use (your mother) would make it doubtful that it would pass if you were audited.If you have not filed your tax return for 2023 it might be worth looking at actually renting it to your mom for 2023. 

Also understand that just because its in foreclosure does not mean it will go to foreclosure. the borrower can work something out with the lender or file bankruptcy as well.

The owner filed for eviction it was thrown out without prejudice because they didn't give enough time before filing.   

I got them to prepare the necessary OAs with my objectives in mind and file any required documents.

While a software might not be necessary at this stage with your rentals, you should probably at least upload all your files (leases, invoices, etc.) to Google Drive at a minimum.

Typically, if they do not file such claims within 1 year, then the transaction is final and the title insurance company will issue a policy.