At the end of the project's life the land must be restored to a natural state and the materials must be recycled if possible, eg. stripping out metal, etc. 

I put $40K into restoring it and played up the theme that it was the old.

Or she could be doing something totally legitimate like massage (minus the happy ending).

I restored a home that sat under 4 feet of water for 2 weeks.  

I have already got paid by the insurance .now it comes to signing the contract with this restoration company ( the same company that dry the house ) , and their contract was very basic .. it didn’t list in detail of what they were going to do  .. for example 1.initial material ___$upfront 2.drywall / paint  _____ $upon completion 3.Cabinet completion _____ $upon completion 4.Flooring _____ $ upon completion 5. 

i know someone who does Gap lender for fix and flip and other deal, massage me if you want me to put you in contact with them

Hopefully, at the end of this journey I will view this problem as more of an opportunity, as I am sure there are plenty of other cigarette smoke-filled homes waiting to be restored. 

Then I donate the toilet to the local Habitat for Humanity Restore for a tax credit.  

You might also qualify for the de minimis one that you mention since it is line item amounts 2,500 or less.I don't see this as strict adaptation, and nor would it be betterment or restoration.

However, lately, I've been researching co-living and short-term rentals, and I believe the property would be more attractive with a restored pool.