Then we had a "flood" from where the hose in the back of the fridge had busted and my daughters room, kitchen, bathroom, hallway, hallways closet and my bedroom closet all had water under carpets and the came and vacuumed, twice and i have work orders for that then lastly i went to go get a pair of shoes i hadn't wore in a week or two and there was mold all over my shoes in the closet!

Also, the less carpet you have in a unit the easier it is to accept animals.  

The carpets are pretty stained, the yard needs spruced up.

Her cat pee on my carpet and pretty much ruin it.

Both units recently renovated with new carpet, paint, countertops, tile.

My accountant says that if the carpet is badly stained, replacing it with new flooring might be considered a repair. 

If it is paint and carpet and I have a buyer before I even buy the place, thus dramatically limiting my exposure I'll go to 80%+, since my risk is so low.  

The whole reason for this was to make him some money but he is mad that I opted to refinish the nice maple hardwood instead of throwing carpet back in, and I had to completely remodel 2 bathrooms and I replaced lath and plaster with Sheetrock where he wanted to just mud the cracks.

I used their deposit to replace all the carpet and have the house professionally cleaned, at first everything was fine, its been about 2 months now, and the new tenet is complaining of  a really strong cat (probably Urine) smell in the master closet, an area we had the carpet replaced. it is a slab foundation, any cheap tricks to get it fixed, I honestly don't know what to do, I would have thought to hire cleaners or replace the carpet, but both have already been done.Thanks in advance for your help,Nick

Does have wood trim,,,and a sculptured brown carpet of 90 era