It was just another bill like fixing a roof or upgrading a kitchen. $7k for foundation.

All units will need updated kitchen (plus appliances), bathroom (plus new tub, vanity, toilet), expansion of kitchen in one unit, whole new kitchen area for another unit, new floors, paint in all units, plus new HVAC, plumbing, roof...

Also, the kitchen that I estimated to be no more than $15,000.  

Move the stove off the peninsula as the rest of the kitchen connects to an outside wall.

They free up a ton of space in the kitchens and look so much better then the old tanks. 

The kitchen was in the basement, and the architect's plan kept it in the basement.

It would delay me working to replace the kitchen and bathroom, and on top of that, we're not required to do so.I let the former tenant know and she's saying things like "we don't know if you dog has been down there, you should have ventilated the unit so the carpets could dry" and so on.Anyone deal with small claims here in NH?

The 27.5y depreciation is one thing, but many things (hvac, kitchen, carpet,...) do not last 27.5 years.Rgds.

It would delay me working to replace the kitchen and bathroom, and on top of that, we're not required to do so.I let the former tenant know and she's saying things like "we don't know if you dog has been down there, you should have ventilated the unit so the carpets could dry" and so on.Anyone deal with small claims here in NH?

The sellers fear is if the home were to have severe damage and the insurance would cover the damage and replace roof and kitchen then they would be locked into a undesirable contract and now the home is worth more.