The material costs seem reasonable but labor seems way too excessive.

Certainly there are instances where judgement is in excess of market value.

, you can make far in excess of 100% from stock awards and monthly income from the sales of any agents you sponsor into the company- whether they’re on your team or not!  

Liquid applied air and moisture barrier is the way to go but not common on homes I feel.  

I see there's an option to sync / download data from the bank for checking accounts, which could be quite valuable.For this service, my present bank charges what I feel is an excessive monthly fee.

There are ways that he can deduct the interest and get basis for the loan for the losses in excess of his capital contribution, but you need to have very specific language in the entity agreement.

He used the Excess Business Interest Expense form 163(j). 

Once the underlying (primary) policy pays to it's limit THEN the umbrella policy can kick in to cover the excess liability from a given liability claim. 

To give a little more context, this bathroom as well as the bathrooms in units directly above and below have a history of moisture and bad shower valves. 

Usually it is either poor application, movement, or moisture.