(I've had great luck with Scotchgard on fabric upholstery...water/stains do bead up and run off. )I'm hoping professional cleaning between tenants followed by one of these treatments would make the carpet last longer and clean up better.

I'm also employed 28 years  at a waste water treatment plant.

All you have to do is create a little unfair advantage for grass, which actually grows like weed if given the right treatment.

That area of MN has extra requirements on treatment due to the geology, but we have it understood and know what is needed.  

BTW - so far as tax treatment, subject to further review by your CPA, the amount of the rebate will likely be just a reduction in Cost Basis, which is nearly always muted by the fact that the code allows a certain amount of tax-exempt gain from sale of a personal residence.

In 5 years, if they need the same treatment, do it again.

We do not provide pest treatment for our tenants.

Red stains and such require special treatments regardless of truck mount or portable cleaning methods.

Once you elect to go the s-corp treatment route you are stuck doing it that way, at least for several years I believe.

After they leave I would use the heat treatment method on the property.