Sorry if I was confusing about tax, having paid self-employment tax my whole adult life, I think of it as SS, and I'm so resigned to taxes that I didn't even realise we weren't paying any SS on our RE cashflow.

This is a grey area and tax pros, as well as their clients, have options that should be entertained based off of everyone's risk tolerance and individual tax positions.There is no black and white here. 

 -  I spent many of my younger-adult years in the Army, and led a platoon in the Gulf War (the 1st one)

I’m unsure what this summer will bring though with Covid...will people be anxious to get out in the sun, or still scared to go out with limited dining and entertainment options.

Crossing fingers that when adult protective services goes out to inspect (with sheriff) that they see something  which can be used to help protect her.  

Austin is a young adult's town, with a lot of stuff to do and that's usually what draws people there.

I will not entertain them. 

She is likely to escalate her complaints-- I'd be polite but firm in my unwillingness to entertain 'BS'.

Their income won't stretch to a higher rent (1 teacher, 1 assistant, 2 homebound adult males who are "disabled" and not getting gov. assistance).

I would call the landlord like an adult and tell them I'm sorry, and that unforeseen events occurred and I'll never let it happen again.