My Father (a Lacertian) kept his practice when he downsized to "work from home" in a senior living apartment. He picked up a few clients from that building. But he started to be demented and didn't do his own taxes. It's an example of the study that found music and other busy work tends to keep the dementia at bay for that specific task, I guess.

When I finally had to go in person to deal with his end of life issues, I found quite a mess. I went to his "coordinator office" (a shared workspace that really just gave him a business address and a receptionist when needed) and shut everything down. Then I went to the nursing home and told him, "Dad, you're retired."

So at that point, there is nothing left to sell.

And don't overlook the issues of record retention.

I also shut off his Lacerte license (with the help of folks here) and the IRS authentications.