Now if the tenant wants to sign an early termination form for an agreement to get back so much of the security deposit than that is negotiated.You make sure before such an agreement is signed by both parties that ALL items have been moved out of the unit and that all people on the lease sign the document.

Also, if owner pays any utilities, common area items, lawncare and other related items. 

Gave advice on fixes, offered referrals for contractors, and explained what items were technical fluff vs real issues.

Its obviously a delicate process, so writing would be, in my opinion, a good place to start.

He's got expenses, which isn't broken down by line item.

Teaching a new note investor how to invest in notes is teaching them how to think about notes not what items are on a checklist.   

Expenses are fairly low on the house as I've kept up well over the years and have replaced many CAPEX items already.  

This will help keep your personal items away from anybody that might bring legal action against your company.  

For big items, like the HVAC, you may be able to work something out with the vendor, as @James Skelton and @Nicholas W. have suggested, so that is worth exploring.

You'll need to substantiate all of that with invoices/receipts and attach a statement of safe harbor election with your tax return and then you can fully expense those items the year placed in service.