Relative mentioned is also not capable of making own financial decisions so I have to come up with a plan to execute.  

Do I use the depreciation and amortization report and add “Building+furniture & fixtures” which is our total schedule E depreciation and amortization for current year or is there more to it?

I did not engage in “trade or business” as defined in USC Section 7701(a)(26)."

I agree with @Lynnette E. .

The ones I've talked to seem to think the ban is on all evictions, however, Cuomo's executive order reads as a ban only on evicting tenants with Covid related hardships.

There are a lot of PMs - and landlords too, for that matter - that will gladly trade 25 bucks in rent for a stable tenant, even if it is not an ideal tenant. 

Sometimes, however, if your trading activity is substantial enough, it can rise to the level of "trade or business" which has both positives and negatives.

Learn the trade, and see if it suits you.Just soemthing to think about:Truth: I think we can agree that a professsional athlete makes lots of moneyReality: chances of any of us being a professional athlete is pretty slim...You never really want to put anybody “down” before they’ve tried it (not to mention I’ve never met you, regardless of whether I’m a good job of character or sales potential).

If you want to master these 2, study these 2, wholesaling is simply when you apply these skill to real estate for the purpose of "horse trading".

Even on the SFR the tenants have been renting there for 13 years and have already discussed the option to buy in the future which I am very open to.My W2 job along with watch investing/trading is keeping me from even needing to pull out any of the cash flow which has been great.