What factors contribute most to the ARV when doing a BRRRR?

[Steven Slivinski]

I'm looking into doing my first deal. I have nothing to put down for a down payment and average credit. My plan is to run the numbers on a deal for a BRRRR and find a lender for the down payment and pay the loan back through refinancing.

What factors contribute to the most to the ARV? (e.g. plumbing, roof, granite counter tops, wooden floors... etc etc)