Change of responsibility to a new tenant

[Linda Thomas]

Hello everyone, 

looking for advise please.  Current tenant is in the military and is getting deployed so they are going to be terminating the lease agreement which I'm okay with doing however they did recommend a friend that would like to move into the property and they want to take the property as is amd leave them all their stuff and they want to transfer their security deposit to the new tenant  so the new tenant doesnt have to pay it. My questions are the following.
1. suggestions on how to handle the landlord check list for move in. When current tenant moved in every thing was in excellent condition. As now there is damage to one door

2.  current tenant isnt going to get carpets professionally cleaned as stated in the lease agreement however the new tenant does that care and said she will take it as is but then how do I fill out the new checklist with the new tenant because when the new tenant would move out I would need to charge if she doesn't clean the carpets 

3. All the things in lease that are deductions if not done like clean stove etc. 

Would you guys consider this or not? Or jus do a move out inspection and charge current tenant accordingly but current tenant said jus got orders from national guard and no time to do any cleaning or fixing and needs out asap and friend can move in asap as is.