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Hello this is Dr. Holloway but you can call me Dr. H for short. I am so sorry to hear that you have a stray cat who seems to be in desperate need of medical attention due to respiratory distress.
If the lungs are filled with fluid this could be pneumonia that this poor girl is dealing with and if that is the case the best thing you can do for her is to take her to any vet that is open right now, especially if your current vet is not available. There is no home treatment for possible pneumonia and she will continue to have difficultly breathing which can prove fatal if this is not treated promptly and appropriately and if the proper diagnostics (auscultation of her lungs with a stethoscope +/- x-rays of her chest to see if pneumonia is present) are not done for her. The best case scenario is that the fluid is not in her lungs but in her upper airway which typically responds to more conservative treatment of antibiotics and anti-viral medication.
The best thing you can do for her is to bring her inside in a controlled environment so as not to cause her excitation which could worsen her breathing and to place her in a room with a humidifier/purifier until you can get her in to see a licensed professional for further care and treatment. Do you need help finding vets in your area? You can provide your zip code and I can help you look?
- Dr. H