My Grandmother Hasn't Had A Tenant In 9 Months And She's Dependent On The Rent. Please Help!

Backstory: My grandmother is an 88 year old woman living in Howard Beach, NY. My grandfather kicked her out when she was 73 so he could marry his high school sweetheart (they reconnected on Facebook). Grandma didn't have any money and was living with various relatives every few months.
When Grandma's older brother passed away in 2011, he left his house to her. Grandma's brother's children all live in California. The house has no mortgage and is very well maintained with very good appliances. The house is a duplex. Both units have dishwashers, washer dryers, microwaves, fridges, and ovens. Grandma inherited the house with tenants. They have been paying her 2000 since 2011. She gets a discount on the property because of her senior citizen status. The money is just enough for her to get by. The tenants also help take care of her. The tenants have left 9 months ago because they bought their own home in New Jersey. Grandma refuses to take any money from us or sell the house. She is very hopeful that she will find a new tenant. She is pretty much broke at this point and has run through all her savings. It's pretty difficult to find a tenant that deep in Howard Beach because it's not to close to any buses or subway.
Real question and tldr:
Grandma has a duplex and hasn't had a tenant in 9 months. The 2000 dollars every much in rent helps her get by. It's her only source of income. Would it be possible to redo her taxes and write off the rent as loss of income? How would I go about helping her do that?
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