Arizona rental security deposit

[Aditya Devarakonda]

Have a rental in the Phoenix metro. Rented the property with a professionally cleaned carpet. The tenant left with a not so clean house. 

We deducted the cost of cleaning the home, the carpet, and some other drywall and paint damage to the property.  We provided an itemized list of work done and the price while returning the security deposit.

Tenant is claiming that everything was wear and tear and is demanding receipts and proof of damage.

As per my knowledge landlord is not needed to provide receipts in Arizona. Could someone clarify how to handle this?

I have all the pictures of the damages.