Basically by that point everything has probably been painted, cabinets are in and flooring may even be done. 

Cabinets: Install all wood cabinets.

Bad news is that in the process they removed/threw away all the drawers in the kitchen and bathroom cabinets.  

As a buy and hold real estate investor, can you charge a tenant for repairs if they do not take precautions during a freeze by opening cabinet doors, letting water drip, covering outdoor spigots etc. which cause pipes to burst?

Paint the cabinets a solid color that coordinates with the counters (which look new) and replace the missing drawer, add cheap cabinet hardware, a microwave/hood combo and do a tile shower surround or replace the surround with one that isn't so drab.

We spent some time learning how to do repairs around our property, and used our salaries to pay for flooring, or paint, or kitchen cabinets...and when we sold, we made some good tax free money.  

We are removing the kitchen cabinets in a house and have not removed cabinets from a house with soffits. 

We did a little extra too, adding recessed lighting in the living room, painted the kitchen cabinets, added a 30’x30’ deck, landscaping work (still needs a little more this spring but we plan to do it).We bought it for $160,000.

If it’s unsecured, it’s essentially a piece of paper sitting in your file cabinet at home. 

Looks like it needs flooring, paint, countertops, cabinet refinishing (or replacement), roof repair, dry rot repair, maybe foundation repair, lots of wall repair, and possibly plumbing/electrical repair (nothing can be seen in the photos but common in that area).I agree with @Dylan Vargas that there is no money to be made in flipping this property based on your numbers.