@Russell GronskyI’m still new to this, but it sounds like if the mom didn’t go through the proper steps to move out then she’s still in the hook for the rent.

Here’s a little mor explanation  of that thought:The great thing about life insurance is there’s little tax implication to your beneficiaries and if properly structured there’s little legal encumbrance around obtaining the funds. 

If not what would be the proper situation here in terms of tax filing? 

They're fundamental to what makes you stronger, but only if you apply them consistently and properly. 

Working for a backup will tell you if you're over reacting and give you options. 

These are brand new units being installed into brand new windows and I just want to make sure it’s done properly.

In most all situations a properly drafted lease is going to include a liability waiver for you in regards to situations like this.

I have around 20% equity in my home and am looking to lock in the HELOC before the market reacts in a major way to the current COVID-19 situation. 

Check with your local laws and give the proper notice. 

There are some smaller boutique managers who charge less utilize the proper channels, as well as the big national STR managers.