My only hesitation is tying up cash now on deals if the deals are going to look much better in the coming months /years with the economic uncertainty.

The FED doing all these things will have repercussions down the road and now more than ever real estate will show its true value as it is a tangible long term asset.Everything we do on this planet is tied directly into the land.

Look, I don't know the right answer but we have also received emails from tenants which inquire about rent payments and we also send out a letters but the difference is... we don't do it preemptively, we do it only once the tenant has notified us of a possible issue, here is our letter... again we only send this as a reply to an inquiry about rent related to the pandemic:-------------------------------We are sorry to hear that and hope you, your families and friends remain safe during this time.

Additionally, I'm not sure I'd tie up $190K cash at the moment. 

I used to lived there many years ago and I still have ties to the town.Sales in Ohio are executed by the County's Sheriff and they are typically called Tax Sales.

I’d argue one would enjoy Hawai’i much more coming here for a month or two a year, not having to work, and just surfing and hiking every single day.Also, this whole flu thing that shut the world down....it remains to be seen what impact it will have on Hawaii.

There are no remaining applicable contingencies.

I had such statements in the contract amendment: "In the event that seller is unable to vacate by March 12, 2019, it shall pay Buyer $250/day to remain in occupancy for a maximum of 30 days, time of the essence as to this date."

This means that their income has remained the same, and in addition, the government is probably sending out relief checks in the near future.

If you refinance again in the future, you tell the software that you "sold" this intangible asset (using the date of the new refi) and it should write off the remaining amount.Looks like there is another post about it on BP - https://www.biggerpockets.com/member-blogs/237/1104-amortizing-loan-costsThis does start "getting into the weeds" so it's probably worth getting a tax pro involved (or at least get a consultation/review.)As for your other question, why the tax that you owe goes up when you add more expenses in your tax software...