Does the time and effort behind designing, permitting, and building the ADU count towards the REP status?

Best Value adds are:Updated kitchen, updated bathrooms, cosmetic remodels.Additional bathrooms - finished basement spaces, in unit washer dryer, central air, additions/alterations.All of those are useless though if your roof is 30 years old, your mechanicals are from pre 1950's, and your home is in dire need to be renovated "behind the walls"Otherwise the above will increase your value but you will be left with Lipstick on a Pig

If you buy regular keyed locks (non-electronic) as Nathan Gesner recommended, then buy Schlage because they have a lifetime warranty on mechanical and finish. 

Would you do it: $175k off-market, 3/2, needs less than $15k to be in excellent shape (all mechanicals are less than 5 years old, roof is 8 years old)

Call some local HVAC/Mechanical companies and ask what the average cost would be for this upgrade! 

Hello all, I do interior design and I am an active real estate investor.

S corp is a separate tax designation similar to a partnership in that there is no entity level tax but has some other nuances. 

Really hard to kick in a door and then even if they go thru a window, can't open door from inside.3) Remove mechanicals, store, reinstall upon MoveIn4) VPS or DAWGS - metal window screens and doors.

I think Rooms To Go would be fine, as long as you have consult a designer (or you are good enough) to pull off the rest of the decor that will really bring the place together. 

As you allocate your budget, I'd suggest factoring in a decent portion for interior design/furnishings and amenities.