Keeping the stairs to the basement or build a second bathroom

[Fenghua Wang]

I hope to get some advise about my basement renovation. I already have permit to got the basement and build a 2 bedroom and 2 bathroom apartment. But the drawing is to get rid of the stairs to the basement. I am wondering which makes more sense when I’m selling the house, the second bathroom in the basement or the staircase connecting the main house with the basement. The new basement design will have windows egresses and one exterior door from the yard, where the parking is. I plan to keep the furnace as is and install tankless water heater to save space. What makes more sense financially when I am ready to sell the house. By the way, the main house has 4 bedrooms and 3 bathrooms.  So very likely a family will not need to use the basement for extra space. Just wonder whether I have considered everything before the renovation starts. Thank you for your advice.