It is not a run down low end property.He additionally scratched a new stove ceramic top with cast iron and my home warranty did not want to pay for it because they considered that a "vandalism".He seems to think the is ordinary wear and tear and even threatens to take me to court.

The main beam on the patio structure was compromised.  

Sale price: $1,970,000 Ginormous fully remodeled in desirable View Ridge. 5,070 SF home situated on a spacious 6,930 SF lot with city views, stately curb appeal, and a spacious patio and fully fenced backyard. 6 bedrooms / 4.25 bathrooms.

There are two things I use as a basic foundation for ordinary wear-and-tear:HUD GUIDE (scroll down to the last couple pages)Inter-NACHI Life ExpectancyKeep these handy as a reference, but they are not written in stone.My policy is this: do I have before/after documentation and am I willing/able to defend the charge in front of a judge?

It is always ordinary wear-and-tear unless you can confirm abuse or negligence.

Deck/patio about the same.

The current patio and walkways around the house are all concrete, but look a little rough and are all mismatched, so I'd like to replace them.I want it to look nice since I'm spending a lot of money ($100k) renovating the rest of the house, but I also know tenants with kids can absolutely destroy pavers with their bikes and toys -- so I'm a little torn.Should I install pavers or just use concrete for the patio and walkway?

Shared back patio and miniature in-ground pool? 

We don’t plan to sell anything for a year so we only pay capital gain and not ordinary income tax.  38%??

It makes sense to want depreciation to offset ordinary income.Here's the kicker:You need to establish that you are real estate professional.