If it has not been altered, you are fine.It seems the “steal” is based on a deeply reduced price due to the unique situation and the home will always be worth substantially less than the surrounding homes due to the sub-grade bedrooms.  

Don't waste your time and energy trying to mold your business to the whims of every prospect.

Therefore, there is good reason for a CPA/tax professional to adjust the value of the items and reduce the amount of recapture anyway.

I don't think that a refi will reduce your monthly mortgage payments considerably.

True, you will also get depreciation to reduce your tax bill on other earned income, and you will also get amortization (loan pay down) and possibly appreciation, but 6% is pretty meager. 

I like to control the project, so delegating and let other people be good at what they do will save time, energy, and resources.

Anyone have any efficient methods to reduce those costs?

What about solar on the roofs to reduce tenant costs? 

L.T.V. can be reduced if the debt service coverage ratio is too low.You are likely to have to leave some money behind in the deal if you are BRRRing. 

Many are also waiting for their employer’s official policy on remote work or working from home going forward.Compared to earlier this year, more sellers appear to be reducing asking prices after going on market.