You are also able to deduct for stains etc.

OdorXit is another great product I have tried for pet stains and other odors with a money back guarantee.

If it was vacant I would do a head to toe remodel.Filthy carpeting, mildew around bathtub, brown stains on shower walls and ceiling (hard water?)

Prior tenant smoked so bad that there’s tobacco stains on the floors and light switches and walls.

Will be gutting the bathroom, adding more cabinets to kitchen, replacing countertop, refinishing floors, replacing appliances, and having the whole home professionally cleaned for tobacco smoke stains and odor.

Then stained wood/butcher block for the countertops - just to match what is existing with the countertops and the flooring.

Typically you have a stain, and a few layers of some type of polyurethane. 

I am curious why the interior paneling stain chosen for virtually every cabin in the Gatlinburg STR market has a darker stain?

Rather than replacing the carpet with hardwood and painting the ceiling panels to make it look more rustic, I could just paint the walls a textured white / grey and add artwork of the Smokey Mountains themed for the winter time: I could then stain the hardwood in the halls white much like this: 

I also suggest looking in the attic at the underside of the roof decking for signs of water staining as well as newer looking sections of decking.