I would say it's extremely subjective, and fairly easy, to legitimately "experience financial hardship during the COVID-19 emergency." 

Tenants who have been approved for unemployment are automatically authorized Section 8 vouchers with online verificationAt the end of the year landlords will receive a 1099-MISC for each property for the amount of rent received which is totally subject to depreciation.At the end of the year tenants will receive a 1099-MISC for the amount of rent paid on their behalf and subject to their tax bracket.This can all be set up online, is totally verifiable, and efficient.When you no longer qualify for unemployment, you lose your section 8 and landlords only qualify for rentals that have unemployed tenants and not those with the ability to pay.Again this can all be done online and is simple for both the Landlord and Tenant to understand.It is also the correct way to do it by the Internal Revenue Code.This SBA Loan program is a complete sham and is being run by the BANKS under guise of the DEPT OF TREASURY.I would get a lawyer opinion before I would do this, because not only are you going to go bankrupt you are going to wind up dealing with the bank secrecy act and treasury regulations in addition to the IRC.WARNING LANDLORDS YOU ARE PLAYING WITH FIRE IF YOU GO THIS ROUTE. 

It would be dependent on the municipal code of the subject property.

In CA, most entities are subject to an $800 minimum tax. 

I’m new to the RE investment scene and have been reading and listing to everything I can find on the subject.

As such, in these unprecedented times, my responsibility to my tenants is to provide them the shelter and services outlined in my lease. 

You could finance the deal, borrow private money or ask for seller financing, lease option or subject to.   

You need to understand the competitive set, and the penetration of the subject property to that competitive set.

Find a SME (Subject Matter Expert) in your area and allow them to do what they do best.

@Peter Nikic and @Jamie Heath I'm from Syracuse, but the subject property is out of state.