It does scratch fairly easy from moving pans and appliances on the counter.  

This is the simplest method, but it also means your tenants are more likely to abuse the utilities by leaving windows open with the heat or A/C running, leaving lights on, ignoring the toilet that constantly flushes on its own, etc.3.

Now, a bathtub in the bathroom would be too, because these buildings have toilets approved, but not full bathrooms.

If you want to have remote showings, who's going to place a lockbox, monitor missing keys, make sure no one has used the toilet and left a smelly "surprise",  etc?

All kitchen stuff like pots and pans, dishes, glasses, silverware, small appliances, and TP, paper towels, and everything else a house needs. 

While more rooms can be good and make the house earn higher rent it also generally means more folks in the house which means more opening and closing of doors, more flushing of the toilets more fingers on the cabinet doors which all equate to more wear and tear on the home. 

With 12 properties over more than 20 years I’ve made 2 claims, both failed toilet supply lines.

(3) Water - Typically paid by the landlord, but pay attention to any leaks or inefficient fixtures (i.e. old shower heads, toilets, etc.) (4) Insurance - The world of insurance is vast.

As long as you aren't swinging hammers, wielding paint brushes or toilet brushes it seems to be OK.In your understanding of the IRS rules, would you agree with that assessment?

Additionally, it's not unreasonable to ask longer stay guests to take out the trash and understand that they will need to purchase their own toilet paper, paper towels, etc.