pay someone to clean them and bill back cleaning fees. if they cannot be cleaned, pay to have wall repainted and bill back a pro-rated amount.

You'll have drywall cracks, so you should factor in drywall repairs and repainting. $$$4.

Think new furnace or hot water heater, repaint at turn-over, new roof, and etc.There are some tax benefits you haven't mentioned but consider that gravy.Each month tenant's rent adds to your equity, in the long run you will have a paid off house.

The only issue would be agreeing to a lease amount that would be reasonable since I know the hot water heater and HVAC units are 20 years old and I would have to repaint the whole interior and replace the carpeting. 

I can’t cgarge to repaint.

In terms of repainting the master after a year, why not.

You should charge for the drawer damage, damaged doors, nail hole  /wall patching, and pet damaged carpet you prorate the life of carpet..As for painting,, usually repainting is considered under normal wear and tear. but I charge for nail holes and wall repairs. 

And if you can just texture it and repaint it that would probably be the cheapest and fastest way.

In 2012 I did actually do an entire interior repaint prior to closing because of a time crunch as I was leaving in a matter of days for 5 months.  

I had to repaint window outside because it was peeling.