finish basement in current home future rental??

[Horacio Gonzalez]

Good Evening everyone, 

First of all I hope everyone had a nice holiday break! 

My question is simple but just wanted to get some different opinions. So our home which we purchased about 2 years ago and have been living in and slowly updating and fixing up to eventually move out and rent it. It has a full basement which was put into the house about 10 years ago so it is relatively new and in very good shape. However it was not fully finished only one small room was sheet rocked and insulated as well as a half bath that was put in. The rest of the basement is just concrete walls and finished concrete floors. So my question is do we spend the money to finish the basement even though it wouldn't count as an extra living space since it does not have the window escapes. Or do we just use leave it as is and let the renters use it as storage and use the money for our next home as a deposit or a emergency fund for that rental. From talking to a friend who is a contractor finishing the basement would be about $5-7k to finish, it already has electricity outlets throughout. Thank you so much in advance!