Can I deduct the cost of buying air conditioners and fans from rent if my landlord doesn't want to fix our central AC/heat unit?

Now selling the next buyer with 5 to 10 years of ownership can see a wild swing in costs the other way as water heaters, a/c and heating,roof,windows,etc. might need replacing.Buyer should not get caught up in the multifamily bubble we have been having the last 2 to 3 years.

I have pasted the numbers from my calculations below.I also have no real worries about vacancies since this will be a student rental.  0 Mo Yr Sold in 14' @ 75k Asking 132500 Apt1 $ 910.00 $ 10,920.00 Apt2 $ 500.00 $ 6,000.00 Apt3 $ 720.00 $ 8,640.00 Apt 4 $ 550.00 $ 6,600.00 Heat + Hot Water $ (300.00) $ (3,600.00) Water $ (113.00) $ (1,356.00) Insurance $ (125.00) $ (1,500.00) Taxes $ (414.49) $ (4,973.93) Property tax $ (137.52) $ (1,650.19) Electric $ (137.52) $ (1,650.19) Cash Flow $ 1,452.47 $ 17,429.69 Sale Price $ 125,000.00 $ 125,000.00 closing cost   $ 3,750.00 ROI 0 0.135376233

Lot: 15000 sq ft  2 unit building , 2 story , total 1500 sq ft , Just one room on second story , Detached heated garage 1100 sq ft with an office Numbers: assessed value: 285 kUnder contract : 180KExterior: Average plusInterior : leave the walls , but change everythingSome basic Ideas I had :1.

When we pull permit for the additional bathroom, inspector delay signing due to some minor things like incorrect pipe material for the bathroom, electrical sub-panel is not up to date, central air heat certification needed, etc...

Two weeks to have the heat fixed in December on a different house.

The first floor has central air and forced air heat, while the second floor has steam radiators and no AC.My wife and I plan to live here for many years, and would like to either (1) duplex the first floor unit down into the basement and keep the top floor as a rental unit; or (2) duplex the first floor up into the second floor unit and convert the basement into a rental unit (we believe it could be a 2-3BR, 1.5-2BA unit).  

Both expensive to fix, but properly venting is relatively easy. all heat rises, so the majority of the heat in your home will end up in the attic. if there is nowhere for it to go, the long term damage can be nasty.

You can also buy lists of cash buyers from findcashbuyers.com or similar services, or simply use Trulia heat maps to filter for cash transactions in your target areas and build your own lists.

Because of the heat in the Midwest right now everyone’s having a/c problems & HVAC vendor can’t make it til tomorrow.