I have a renter did not pay rent the last 10 months of 2020, during the COVID-19 pandemic. She was offered the opportunity to get rental help through my state's pandemic rent relief program (RRP) but did not participate and has refused to respond to contact. As a landlord, I cannot participate in the RRP since it requires input from the tenant. An unlawful detainer case was filed but dismissed due to the moratorium on eviction during the pandemic. I can't re-rent because she refuses to leave. Can I deduct the lost rent as a loss, and if so, how? Thank you for any recommendations offered.