for one tenant it says that the landlord is responsible for utilities, and for the other tenant it says that the tenant is responsible for utilities.

As others have stated, your fit & finish goals should be guided by whether you plan to:1) Rent: tenants don't always take care of a property, so you want to use lower-grade materials and workmanship.2) Flip: higher quality on workmanship and materials is usually required.Regardless, you always want to "Maintain to the Neighborhood".

Consider cleaning, lawn care, snow removal and supplies as well as utilities  in your calculations.  

Need to watch out for utilities like water meter, electrical, gas, and sewer.

My basic underwriting making some standard assumptions on HOA expenses, 20% down, 7% interest rate, 30 year mortgage, utilities, supplies, and maintenance costs shows a loss of about $22k per year if you are self managing.

I am interested in utilizing space again for group meetings, workshops, and for clients who may still desire private space.  

Opt 1) utilizing our savings in the brokerage account and emergency fund and pay for it all up front. 

Can you share what main use case that you propose to utilize our solutions would be?

I would like to purchase my first property sometime next year, utilizing this year to learn and network as much as I can.

Would be curios if folks have also just included the cost of utilities at this price and left it unpermitted.