Tenant filed for extension and lockout was scheduled for March 16th 2020, which on that day courts closed and evictions were halted.

The "hardest" part is the daily action steps and commitment of time/effort to get it moving.https://store.biggerpockets.com/collections/all-books/products/finding-and-funding-great-deals Finding and Funding Great Deals by Anson Younghttps://www.amazon.com/gp/product/1259643883 Building Wealth One House at a Time by John SchaubIf you need anything, don't hesitate to reach out.

For each property I completed extensive work to increase its rental potential.As 2021 is coming to an end, I am looking for a reliable accountant who specializes in real estate investing to help me with taxes and consult on my LLC.

So she’s researching extensions to 1031 exchange due to covid, self-directed IRA setup, conveying the property into an existing regular 401k before the sale.

How is it you intend on collecting from this person? 

There's nothing wrong with rent stabilized properties, as long as you're collecting the anticipated/expected rent.

He collects the data and sends it out to hundreds of different lenders.

Now we rent our old unit and collect good cashflow from the property.

We collect first, last, and a security deposit equal to one month's rent when we turn over the keys.

Generally the seller and buyer sign a form acknowledging the procedure and agreeing any difference between what was collected and what is owed will be settled between then and is not the responsibility of the settlement agent.