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These investments have essentially become junk bonds.  

Does any recommend any lenders that specialize in transaction funding?  

Although she does need special care so I’ll look into that.

Does anyone have a CPA recommendation for a CPA that specializes in Real Estate Professional Tax Status?

Ask if the lien can be 'bonded off'.

Or are there usually lenders who specialize more in lending for investors?

If it's truly valued at $400k, you could pull out up to $300k with no tax implications whatsoever (you'd be taking on debt, not incurring a capital gain).With regards to depreciation, engage a great CPA who understand and specializes in real estate investing, and ask them if it's possible to use a cost segregation study to take accelerated depreciation.

You want a surgeon that specializes in the kind of surgery you need, not a general practitioner.

I don't have specific ideas myself, but if you're going for great, BP had John Ruhlin on EP 475 (https://www.biggerpockets.com/...) and he's all about ways to make gifts special/memorable.