The oil tank had 200 gallons in it , I had to help him pump it out , he will use it in his equipment  ( heating oil is diesel fuel ) .I will use the conditioner right away on 1 rental with hard water . the rest of the stuff will be replacements for other rentals I have . 

Specifically:“The management of the property necessarily involved alterations and repairs…..it was also necessary to furnish elevator service, heat, light and water which required regular and continuous activity and the employment of labor, the buying of material and many other things which come within the definition of business”.

Therefore, heat, gas and water are ALL paid by landlord.

I'd like to keep the heat pump place for another year or two while I build out the business.Doing just coffee I'd have to so about 150-175 people a day @$3.5/person.

My husband just noticed today that there are no pipes connecting to the hook-ups because lo and behold, they froze at one point because the garage is not heated.

@Bryan Devitt They say heat didn't work when they moved in in March. 

Phoenix - obviously heat (AC units) and the prices are higher than other markets. 

Along with heat, hot and cold water is required for a building to be deemed habitable. 

The problem is that it has an old septic tank, no central heat and air, and only has one bathroom. 

If any of these cause water to escape fromplumbing, heating or air-conditioning system or household appliance, the Underwriters cover damagecaused by water.