"I have posted the story."

Let's review, then:

You cannot have a loss due to Unpaid Rent, for the rent value. Of course there can be operating loss for all incurred expenses. But not "rental income loss."

"The past 2yrs returns will reflect $0 income"

But covid was only the last 9 or 10 months of 2020. Not 2019 at all. Not 2018, either.

"that the operation was pursed in those 2years but in the process of re-opening for business soon"

Wasn't in business? What does "re-opening" mean?

In the US, payroll typically is treated as cash basis activity. If this entity is a cash basis entity, and there is no payroll, then there is nothing to report, unless they want to "run payroll" and pay taxes; that's because you cannot accrue unpaid Payroll Taxes, as if that is the same as Unpaid Takehome pay. Taxes have a due date based on payroll paydate. And since you stated this is a C Corp, you cannot really leave the takehome as if that is Shareholder Equity, even if you "run payroll and pay taxes."

If the shareholder has done minimal work, there is not the same kind of requirement as an S Corp for "reasonable wages" and this assumes the person took no other funds from the entity. No loan, not a dividend. No return of capital.

We don't know enough, and it isn't even clear which year(s) this is filing.

I'm going to suggest getting some local mentoring. You are obviously having trouble with the format of an internet discussion forum; it isn't the best way to have a dialog.