My 360 sf ADU, probably rented to a family with five children, will be putting such a strain on the school districts finances.

You both want to be in agreement on the whole system or it will cause strain.  

I’m assuming you have reserves but has it been a strain?

I am getting started in wholesaling and I see COVID-19 as an opportunity to find and reach motivated sellers with everybody inside their homes and perhaps facing financial strain.

I searched for a location that had a demand for housing (vacancies are a strain) and where the monthly expenses were lower than the income. 

During these current and unprecedented economic conditions, nearly all businesses have suffered some sort of financial strain, however, I'm here to tell you that it doesn't have to be that way.We've all heard the mantra before: "keep 3-6 months in reserves". 

All tenants are reportedly current on rents The current owner appears to have bought it at $179k in fall 2018 and reportedly put $100k into it ( a new roof, new insulation, new dual pane, energy efficient windows, fresh interior and exterior paint, shaker cabinets and counters, new tile and carpet flooring throughout, and electrical/plumbing improvements. ) At the asking price, with 20% down, assuming $3k in repairs it would give about $1100 in cashflow (above all expenses) which would be 16.5 % cash on cash return. 

This entire situation has put more strain than i'd like on my family.

You can't upgrade it (like with dual pane vinyl instead of single-pane wood sash) and a lot the stuff you need to pull permits for needs to get architectural OK. 

This will certainly cause near-term financial strain for the operators of these mainly franchise-owned service businesses and their landlords.