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. 

Nonresident alien individuals and a person who is the dependent of another is ineligible to receive the payment.The cash payments will be based on the recent tax information available to the IRS, based on the 2018 or 2019 tax return filed, but is subject to a “true-up” based on 2020 tax return information.RETIREMENT FUNDSThe law makes significant changes to retirement plan payment and loan rules.Required Minimum Distribution rules for qualified plans and individual retirement accounts are suspended for 2020.