My recommendation - don't take this taxpayer on as a client.   

I very much dislike taxpayers that create a huge mess of things then want someone to clean up their mess. 

But if you are so inclined to work on this -    I would consider leaving the SCorp open and using it for the Organic Mushroom .   Is taxpayer only shareholder in  S Corp?    Will this taxpayer be willing to do a payroll if SCorp remains active?   If no, then definitely go with the LLC.