Did the inspection yesterday, there are a lot of deferred maintenance, like the bath tub porcelain chipped off, tiles falling off the wall, carpets and vinyl floors in bad shape, HVAC units outside part got rustic, etc. the main structure and roof, Windows are in ok shape.

If you don't have Renter's Insurance from a tenant, your insurance company has no one to go after (especially if it's something caused by their doing - i.e. house fire from them cooking, overflowing bathtub, their guest falling, etc).

Small children are often bathed in a bathtub.  

Start going through item by item.Roof: 3500Flooring: 2808Trashout\dumpster: 800Windows: 180 EachExterior Doors: 420 EachInterior doors: 200 EachCabinets: 2800 Each Electrical (no clue what yours looks like)Plumbing (no clue what yours looks like)Bath: (tub/Shower/Toilet/Vanity/plumbing) 2400

Due to the restriction in air flow it would create we did not reinstall it but left the furnace without a filter to prevent damage to the furnace.PLUMBINGThere is a cast iron sewer or drain pipe on the floor of the South side of the basement, there is an open clean out missing a cap or covering on this pipe.The drain below the bath tub was leaking/dripping during today's inspection.The service wire to the water heater is not enclosed in conduit or a protective covering to guard against accidental damage to the wiring or its sheathing.The water heater TPR valve is missing the extension pipe to the floor for safety.ELECTRICALThe house has some of the old knob and tube style wiring.

However, some specific examples would be: Bathtub surround – install a single form fiberglass rather than flat wall plates with seams.

If you have that same 10 unit building and you replace three toilets, two bath tubs, some piping, and a couple of vanities, it can be argued that those expenses should be capitalized and depreciated because you likely made a material improvement to the plumbing system itself.  

I'm pretty sure the leak is coming from the p-trap under her bathtub. 

Created a bathroom: built walls, new flooring, new plumbing, installed a bathtub w shower, toilet, vanity.

I got a call that the bathtub wasn't draining.