If closet size is the main problem, look to see if you can enlarge the closets (or get rid of stuff!!).

And you'll have new cracks in unexpected places, old cracks that will not close, but instead enlarge.

And you'll have new cracks in unexpected places, old cracks that will not close, but instead enlarge.

There is more to the egress window than the dimensions of the opening - the window sill must be within a certain height range as well. if your basement walls are poured concrete with rebar inside, you will find it might be quite an effort to enlarge the opening if the opening is not already big enough for the egress window.

I'd include all business owners know to be leasing space. some will scale down, some will enlarge and some will just take on additional space.

Enlarging the Welfare State can not make things better for anybody.

Enlarging a window opening or just replacing a window, installing vapor barrier, moving a plumbing fixture as well as a simple tub/shower replacement can cause real damage to your structure if done wrong.  

According to my research a capital asset is:The IRS indicates what constitutes a real property capital improvement as follows:Fixing a defect or design flawCreating an addition, physical enlargement or expansionCreating an increase in capacity, productivity or efficiencyRebuilding property after the end of its economic useful lifeReplacing a major component or structural part of the propertyAdapting property to a new or different useA repair is as follows:Improvements that "keep" property in efficient operating conditionRestores the property to its previous conditionProtects the underlying property through routine maintenanceIncidental Repair to propertyReference is http://www.dbbllc.com/newsletters/focus/mar2012/irs-clarifies-capital-improvement-vs-repair-expenseNext time I will rent a small excavator, dig my own hole, and put on a Fernco.

And you'll have new cracks in unexpected places, old cracks that will not close, but instead enlarge.

You should be allowed to replace "in kind" vs enlarging the openings but Florida has some crazy codes as well based on my past projects here.