The appraiser does not have a purchase price to reference, so they will typically be conservative.

No I didn't install a foam backer rod, wasn't aware of this item, thanks for the tip :)Floor was very clean but not perfectly level as the house is over 100 years old. 

Once you take over the cabin there will be other unexpected items you will need to purchase no matter if the cabin is new or old.  

Typically you want to cover all floors and windows and items to remain unpainted like ceiling fans, etc.

Does he have references you can talk to?

IRS Publication 590 is a good resource to examine these items as well. 

Because I pay for the materials, I know the cost of each items now.

Best exercise is going on a job site and working with a contractor line item on pricing.  

It comes out that they made adjustments on October 4th, to a few proeprty ledgers  18 months prior (april 2023).Also they  are trying to claim their 10% fee from the security deposits they are holding for me.They’re now claiming I owe them money that wasn’t owed, it’s only showing as owed beciase of the ledger adjustment referred to earlier.This reeks of fraud to me.

He also noted other miscellaneous items for us to do also, and it seems like he's making a wish list.