Thinking that a "bank" deserves any different moral treatment than a person is your mistake. 

If, in fact, bedbugs are found, the tenant will have to pay for the treatment.

Agree with @Carl Fischer that you should engage a tax CPA or EA to examine your unique facts and circumstances...However the distinction between who owns the roof is important and determines tax treatment. 

@Mark Kuster to qualify for the tax-exempt capital gain treatment in OZ's it would have to be a new build or significant renovation and capital gains would have had to been used to purchase the building through a QOZ Fund.

Based on my experience it will take a few "treatments" where the pest control company is leaving bait and traps.

Generally tax status is established by filing an 8832 or 2553 if electing corporate tax treatment, or by filing an initial return if electing default status.You'll want to run everything by your attorney and CPA as it seems you're going with a semi-complex structure.

Then I get to wait for someone to accuse of me of disparate treatment of a protected class or, preferential treatment to another class.

My understanding is that the tax treatment is the same as if I were using that amount to buy a separate rental property.

you don't want to turn your primary and its take free equity into a rental .. the tax free sale of a primary is the number one best tax treatment in my mind.. if you want to move on sell it take your money tax free then go shopping for rentals or house hack or whatever.now if there has been no run up in value that creates a tax free situation vis a vi equity.. then probably does not matter

Is there any way to switch from treatment plans to public utilities?