What does an appraiser value more in your experience?

[Christian Hanus]

I've completed a couple flips and I'm about to dive into my first BRRRR, it's nothing too crazy and is in decently good shape. I've already got some renters lined up so that's not so much an issue. I've got about $20k to work with on my flip and I could take it a few different routes that I feel like could get my to similar ARV's. I've got a good list of necessary items I know I want to rehab, however with a portion of the rehab money should I 

a) purchase a new furnace/air conditioner/water heater? All are on the older side and probably what I'd prefer to spend my money on if I'm planning on renting this out and already have renters lined up as I would anticipate these going out in the next 2-5 years.

b) focus that money on things like granite counters, tile backsplash, and new cabinet doors? I wouldn't say this is a submarket that renters necessarily feel like they need these things. But I do wonder if an appraiser will look at these items and appraise it at a higher value than if I do option A.

I'm ballparking these options to cost around the same amount but if you're experience says otherwise please let me know.