Ana,It's not so much a function of how much time you spend at each location.Rather, the IRS is concerned more with the necessity of having each location and what work is being performed at each location. 

Maybe it's not an absolute necessity?

I've learned to that subbing the work out is pretty much a necessity to be able to expand.  

We started our management company about 7 years ago out of necessity for our clients.

I have used both styles in pic's 1&2 , really don't see the necessity of pencil line unless you are using stone , seems the subway tile is a lesser upgrade to a house, therefore not justifiable for end user,just sayin...

A regular income may cause it to be reduced or lose it altogether.You might be able to buy it yourself and put it into a spendthrift trust for quality of life advances only, no necessities.

Aly, A/C in Michigan is considered a luxury item, not a necessity so I am not obligated to have one.

The flaw in that theory is that the renter (or purchaser) must be able to continue making the payments - which many won't be able to do since their income has shrunk in terms of buying power for necessities.  

For tenants who are not abiding by the terms of the rental agreement, such as your aunt's situation, I would hold off on making any improvements and just tend to necessities.

.=============== LEFT WALLSINK 24" with cabinet - vent stack there, hot and cold supplies there.DISHWASHER 24" with counter top.RANGE 30" - range receptacle there, microwave receptacle up top.Cabinet 30" with counter top.1/2" boardRefrigerator 30"=============== RIGHT WALLThe only problem is there is no counter space on either sides of the sink.So here are some decisions I am trying to make.(1) Is having a dishwasher a necessity for a 1/1?