The chances that something of value is just left sitting around on the shelf for retail level amateurs in these market conditions are pretty low.

That immediate tax savings in the new property is better than the infinite tax deferral of the 1031 exchange.

All materials are local, "off the shelf" and with no items being special ordered. 

Is it normal wear and tear,  shelf life has elapsed or some technical issue with the roof?  

My answer, after 40 plus years making my living investing in real property, mortgage notes, real estate securities, and running real estate funds and syndicating real estate deals is as followsWholesaling any real property types is infinitely harder if you are financially unable to close the purchase and need to “flip” the contract.First, you’ve got time constraints when you can’t or won’t conclude a purchase.  

Returns and CoC are technically infinite because I invested $0 into the purchase or rehab (just the carrying costs).

If the basement is a finished space, virtually any decent-sized dehumidifier that you buy off the shelf will work.

This is an area where so called experts, one was touted in a pod cast, Mitch Stevens, is a touter of infinite number of financings per year if you just use a Licensed Mortgage Loan Originator. 

HOWEVER, the patches could be charged as that is considered damage.Similarly, if there was carpet (for example), and it was all stained when they moved out, you wouldn't be able to charge them as carpet has a 4 year shelf life, and is expected to be changed.The hardwoods are a different story as the water damage should go back to the Tenant. 

Along with one common shelf.