I had a 750k pre-approval lined up but due to a break up with my long time gf things have changed , I have about 60k liquid in my savings , another 14k in my Roth ira and another 19k also in the stock market for a grand total of 93k , the real issue is getting the loan , this year I will file for about 40k in taxes but I'm looking to capitalize on a house back while rates are low .

They are both filing for unemployment and have agreed to pay the full rent by the end of the month.It seems that this will be a sort of hit or miss depending upon tenants jobs but I’m expecting around 75-80% of people to pay in April, and will work with those who can’t.

A 4 cap and $100/month with the possibility that your tenants might lose their jobs and you might have to file for a mortgage forbearance wouldn't be worth it for me.

Not your problem.You need to file an eviction if they haven't vacated yet.

What is the most efficient, from a cost and state filing, option?

This means landlords cannot file new eviction cases at the present time.Just as property owners are bound to the terms of their mortgage (and all other obligations like HOA, etc.) tenants are bound by their lease contract.

We haven't filed for 2019 yet and I could use some deductions ;)

Try like hell not to file bankruptcy. 

The stimulus bill temporarily halts this limitation which limited taxpayers from taking losses in excess of 500K (married filing joint).

Do nothing without everything in writing by an attorney, and filed with the state.