When someone tells me to replace a toilet, I need some justification.

You are now doing the same "not reading" that you accuse (in some cases with justification) others of doing.  

Then there's no question of amount of profit justification.  

The other justification to ask for credits is if it costs considerably more then expected for some reason.   

It was the advice given to me by the Maryland real estate attorney that I work with, and his justification was the liability protection is well worth it in a litigation happy environment.

Using an unexpected repair as justification for not caring about cashflow as much as appreciation doesn't really address the issue, especially when appreciation also operates on the idea that the property's condition doesn't decline relative to comps.From what I understand about REI and cashflow, cashflow should cover not only PITI, but maintenance, repair reserves, prop management, etc.

But I would urge planners to consider that the Sec 263 regs they rely upon for the justification for not expensing remodeling costs is actually an exclusion section which prohibits deductions under pspecified circumstances that being that the amount was: "paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate."

I see a lot of justifications here about raising rent based on "being a business".

what would be the justification for paying that much?

I have had two family pass from COVID-19 and they would turn over in their graves if they thought I exploited their deaths as some sort of emotional justification like you’re trying to do here.