It's a great start that you have all the receipts and excel list, but you need to have a professional take a look if you want something that would be defensible to the IRS.To answer your questions: windows are generally considered structural so they'll be 27.5 year (unless they're a part of a 5 or 15 year asset - rare but possible), the floors depend on what they are and how they're installed, carpet and laminate are generally 5 year, solid hardwood and ceramic tile are generally 27.5 year, the deck could be 15 year or 27.5 year depending on how it was installed.If you'd like to have an in depth discussion on this and see some numbers PM me.

Thanks @Thomas S..This tenant lives in this unit for many years and told us all the good words about former owner and kept the unit inside very nice but seems very defense herself from us as potential new owner.

There is VERY little defense to a non-payment eviction. 

That's about 500 or so.The full phase one with site visit is closer to the amounts listed above.If a buyers wants any kind of defense with site contamination you need at least the full phase one.

Make sure to use Decent pleated filters (the $3 kind not the $25 ) .That is you best defense for the coil.

That is the fastest way to get the person on defensive.

@Marysue Connelly Insurance is your first line of defense.

There was no opportunity to present a defense.  

When you threaten someone with a legal notice, they reasonably become defensive.

I spent 12 years building museum exhibits around the Pentagon and National Defense University....we should connect.