How to calculate deduction from deposit for carpet when installing vinyl to replace

[Cristin Andrews]

Hi. My renters absolutely destroyed beyond regular wear and tear (playdoh ground into carpet and dog stains and rips) the carpet that I had installed in the unit just before they moved in. They were there 3 years. I will need to replace the carpet in the entire upstairs (downstairs is tiled) and I would like to install vinyl instead upstairs. If I do this - can anyone advise how I would itemize/document/calculate the cost to the renter for the carpet replacement for the purposes of justifying the deduction from their deposit?