I've been down that path, as I had to liquidate my account to stay afloat on my first development, and I can tell the hit was big and not fun.

Units 2 and four lease has expired the end of the month or in December.

I would assume she'd be looking to liquidate positions in this environment.

I am guessing where the money is stored needs to be easily liquidated in short order and not at risk of dropping in value. 

As @Roman M. said you'll want liquidity that may be in the neighborhood of 30% of the loan.

As such, I am looking for references for a reputable company experienced in real estate IRA to roll a portion of my retirement account for use as liquid assets.

Kohls used to be 100k plus sq ft but now see them at 40k to 60k sq ft.You could e-mail those tenant types you mentioned on their websites (look for corporate link or real estate and find out who contact is for that region).

Would it be correct to add the repair deductions on Schedule E for 2019 with no income collected until 2020?

We have a due diligence period for our inspections, and we have to have the repair request agreed to and signed by 5:00 on due diligence expiration day.

Dishwasher (if applicable): Run empty dishwasher with dishwasher liquid.