Eric, you should speak with a tax professional regarding the best way to structure your LLC and the tax implications depending upon the number of members of the LLC. 

Plus she probably has other money that she makes from working or from Social Security.

Additionally, considering my situation, my lender, who I have a long banking relationship with, offered a HELOC after a year on this investment property up to 80% of the appraised value (which should be higher than purchase price IMHO), but I’m absolutely not familiar with HELOC and/or its tax implications.

Her non-payment got nottin to do with COVID, yet they're not processing any evictions at all.You should investigate if your City, County of Dept of Social Services has any program to financially help folks to pay their back owed rent to avoid an eviction, but of course, the tenant would have to cooperate and apply for that.

Check out these books to get started:The HyperLocal HyperFast Real Estate Agent by Daniel James Lesniak - This is an excellent road map to a successful career in real estate.The Millionaire Real Estate Agent by Gary Keller with Dave Jenks and Jay Papasan - Pretty much the Bible for real estate agents.Mindset: The New Psychology of Success (Carol Dweck) - This book will get you into a growth mindset.Fanatical Prospecting: The Ultimate Guide to Opening Sales Conversations and Filling the Pipeline by Leveraging Social Selling, Telephone, Email, Text, and Cold Calling (Jeb Blount) - Prospect, prospect, prospect!

The services can include payroll, accounting, telemarketing, data recording, social media marketing, customer support, and more.I had to google it.

Also, social services or someone (?)

Upon reading few blogs the implications were it is to the best interest of the neighborhood if the mobile homes relocated.

@Peter Johnson good morning, you are correct that our weather is perfect but that does come with some implications for vehicle storage, namely that the sun can bake a car's roof, hood, or front dash.

However, you absolutely need to factor in realtor fees and closing costs when selling as well as tax implications.