And even if she can't meet them, someone (the seller or the agent or you) should be able to prepare a folder left in an obvious area that says FOR THE APPRAISER, with items like cover pages of other offers, area comps to use, etc.

Ashwin - From what I can see from your analysis I would make sure you have insurance as well as (common) utilities in your expense items.

Items like population growth, rent growth, income growth, job growth and job diversification can help in the early stages of due diligence.

They are essentially making you, the buyer, aware of the situation/defect so that moving forward you understand the issue and to not bring this item of repair up during negotiation.

That will be a huge determining factor for travel nurses or a corporate rental or Airbnb model. 

Obviously there are more items to consider when refinancing like interest rate, term of the new loan, long term strategy of existing property and new property, cost of refinance, etc... but the above is how I would think about refinancing at a high level.

@Seokwoo YoonA refinance in of itself is not a taxable event.However, there are some items with a refinance that effect your taxes in the future.Closing costs / lender costs may be capitalized.Prior lender costs can be immediately written off.Interest tracing rules need to be factored in for deductibility of additional funds received.

As a follow-up,  this is definitely a lawyer item but for reference,  this article may be a good start for some additional perspective.   

As @Brian Pownall mentioned above, Dax over at Heritage Construction has a great tool to help with Cap Ex items during the underwriting stage.

When it comes to rehabs, I've found there are very few items that add more value than they cost to put in.