Property inspection findings

[Arif Sealey]

We recently started flipping homes again. One of the major issues I'm running across is the dreaded inspection report. One of the findings was rust on the heater exchange unit. The unit runs fine and keeps the home cool at 74 degrees when it's over 100 degrees outside. I'd hate to spend money replacing it when it works perfectly fine. The second issue was the outlets inside the house. The inspector said the electrical outlets need to be replaced with tamper proof outlets. When I contacted an electrician he told me the outlets were up to code when it was built and there is no requirement to replace them. 

The last offer we had (last year) the buyer freaked out over it and cancelled their offer. So now I'm faced with either replacing these items prior to putting it back on the market or not. What should I do?