My lease agreement states that "Tenants shall keep all windows, glass, window coverings, doors, locks and hardware in good, clean order and repair". 

Remove the hardware, fill in the holes, de-grease, light sand, oil based primer, spray cabinets with a quality cabinet paint.

Stores are closed though, except grocery and hardware. 

Threatened with eviction they fled (with their hardware) and we had to put hvac back together. 

Have her buy a half dozen at the hardware store. 

So many little things - like the hardware store in the town I lived in had everything behind the counter, so you had to figure out how to say in Spanish, for instance, that you want a 5/8 " screw with a phillips head. 

Cabinets: My thoughts are to paint (white)/repair the cabinets, update hardware and add a cabinet over the sink.

Realistically the cost of a key is maybe $3 at from a local hardware store.I guess you can deduct $19, but honestly that is such a small amount that I would not bother.

@Bruce ParkEach tenant gets 2 kitchen cabinets, you can put small locking hardware on it.

I increased bandwith/speeds and made hardware adjustments.