I suspect the answer here depends on how you are set up from a tax standpoint. 

I suspect there are multiple markets in the Southern states, maybe Indiana ... 

For college students I would suspect they expect tv and INTERNET to be included, possibly furniture too. 

However, I suspect it's going to come clean or else they would have applied together to begin with.

As Jack below is mentioning once its a fixed its real property and unless there is something in writing I suspect it cant be taken. 

If you study the market, you should know what additions/upgrades will net you more dollars or make the property more appealing.I suspect this project is going to eat your lunch but it will provide a learning opportunity for your next attempt.Pouring concrete to level the floor?

You might find some people who are interested in downloading their experience and expertise to you but I suspect many won’t. 

I suspect they will be expecting a rent increase knowing they are paying below market currently. 

I suspect that the thieves tried to steal my unit.

@Bingji Wang I suspect that it means that it is exempt from property tax.