What can we deduct from a security deposit?

[Henley H.]

We have a tenant who will be moving out of a rental cabin soon-  While renting, he used many nails throughout the house.  He hung many paintings, however, I think this falls under 'wear and tear' for our state so we do not intend to charge him for those nail holes.

He also used many nails throughout the house in the pine hardwood floors, pine baseboards and log walls (he had wires running everywhere and evidently wanted to secure them).  What is the most appropriate way to deduct for the expense of all the nail holes in the wood?  Also, any suggestions as to the best way to fill the holes? Is wood putty the only option? 

We really wish he wouldn't have done this!  Thanks in advance for any and all thoughts!