Hello we just had tenants move out and their standard of cleanness makes me want to laugh.

Lessons learned:No more screw in fusesno more nob and tubeinspector needs to be happy with electrical worknothing that looks like DIY work in any properties

You can always DIY your pm which might be the best option with that. 

I'm hoping someone will clarify...RentsAdvertising / Auto & Travel / Cleaning and maintenance / Insurance / Legal / Repairs / Supplies / Taxes / UtilitiesMortgage interestDepreciationFor long-term rentals...what would be an example of CoGS?

If you seriously want to clean this up and are willing to take a risk, I would absolutely switch things into my name and begin taking care of the property as my own...it takes up to 10 years, but if you'd be willing to start caring for the property and were able to at least rent as a break even, pay taxes etc, then it's no big loss if the owner came back and stopped your claim.

They are drained and cleaned after every guest.  

It is a clean slate walls-and-studs-only building.

It has got very difficult to clean the carpets so replacing them every time a tenant leaves is no cost efficient either.

In addition, they will need space in the common areas for their stuff as well (think refrigerator & pantry for food, etc.)No background check will show how clean they are, how they respect your space, whether they are a loud person, or a night owl, who they invite over to stay with them and such.  

Do NOT make the DIY mistake of being nice and covering this for the tenant.