Factoring in a new bathroom?

[Taylor West]

My question is in regards to factoring in the cost to upgrade a new bathroom even if the bathroom has the basic of basic necessities?? For example, I looked to wholesale a house a few weeks ago and the bathrooms were the bare minimum (if I was looking at the same house to rent (be a tenant) and the rest of the house was fine except the bathroom, I would have walked away). As a wholesaler, should I factor into my ARV a newer, not the best, bathroom cost since my buyer will use it as a rental income?

And if I sell the agreement to a flipper, should I add/adjust the cost too?  That is, only for the bathroom we are talking about. 

Bathroom remodel: sink, toilet, shower/tub, mirror with storage behind.