Carpet, some sheet rock, cabinets in kitchen, and probably some touch-up paint.

Any touch up will be deducted from the deposit.

Then you can start doing finish items like cabinets, flooring, hanging doors, trim, then paint trim, and touch up items.

And ....the most important of all.......who did you photo touch up ?

We just wipe the walls and do touch up.

I agree, you typically need to touch up paint between tenants, especially if it has been many years since last repaint, and there is case that it would have been needed anyways. 

It may include small repairs, cleaning, paint touch up.

I'd fill them and do touch ups (assuming you have the same paint) and charge her a nominal fee. 

1. wood floors or wood "type" floors(aka Laminate, LVP,)2. new nicer fixtures(not the most cheapest basic ones, but, not over the top) and new switch and outlet plate covers3. clean fresh paint....behr swiss coffee, from home depot factory mixed so, very consistent between batches, and that makes doing spot touch ups and blend ins between tenants, very easy4.

We didn't charge for basic touch-up, and if they left it pretty clean, we didnt' charge for any additional cleaning to spruce up the apartment.