With the "shelter in place" events happening in most states like CO, notes on a restaurant and retail store are highly likely to go into default since the shop owners most like have had to close their doors to customers.

If photography must occur while the tenant's occupying the space, offer them a financial incentive if the space rents while they're living there, grant them time to stage the space, remove anything they don't want shown online, and (most importantly) only do this if your tenant actually keeps a clean space (can't believe I have to say that but you have seen some of these rental photos PMs put online?!) 

In any event, I can't afford to build another unit there and lack the parking for that in any event.

I'm looking for some advice on structuring the deal since closing has not yet occurred.

In the event the requirements set forth in this paragraph are not complied with, Tenant shall remain responsible for rent until such time as the Lease expires or the premises are re- rented.

Would you recommend something tailored to current events?

Please get legal representation.Transferring the ownership of assets because of a divorce is not a taxable event.

Getting an estate opened and a Personal Representative appointed (in a normal world) would be a same-day event.

Check out the Events tab at the top to find local meet ups around you.

My wife is an accountant specializing in not for profits and speaks around the country at events.