In 2020 many property owners will be losing expected rental income.

Do any qualified tax professionals know the answer to these questions? Thanks

1) Airbnb hosts had to let guests cancel reservations in March, April and perhaps beyond in 2020 - income that we counted on. Will the anticipated receipts for the cancelled stays be deductible?

2) Will rental property owners whose tenants weren't able to pay their rent in April or beyond be able to deduct those losses of income?

Thanks!