This has been a difficult decision because I don't give up on anything. But I can't be selfish, either. My business partner has a family to support and owns no assets, so he can't keep working for no pay. I guess it is self-serving since I am also his landlord.
There are plenty of uncertainties ahead. I've never closed a business so I have no idea what is required of us to "notify" all the proper authorities. We also are super low on cash and I will probably be on the hook for some liabilities, but since we did not personally guarantee our lease I don't have to worry about that part. Sure, I feel bad about not fulfilling my commitment, but we plan to leave the landlord better off than she was before we moved in.
As for me personally, I think I will move to Tampa. Long-time followers of this blog will recall I've been considering a move for some time. In June my partner and I will probably drive down to look at houses. Stay tuned.