If you are getting new cabinets and flooring for example, then no, its not needed. 

The idea is that once the underlying components are repaired, it is very easy and relatively less expensive to replace top-layer components (cabinets, flooring, fixtures, paint, etc.)

In particular I like finding opportunities that need just a bit of work (interior paint, countertops, resurfacing cabinets, etc...). 

I would start running an ad immediately and tell her it sounds like she's not happy here and you're more than willing to let her out of the lease as soon as you find a new tenant and also as far as the Spraying goes next time tell her everything out removed all the dresser drawers, note stands,all the dishes out of the cabinets everything has to be cleared out I've seen tenants do that but when u tell them that they have to really move things out to spray suddenly the bugs disappear Sounds to me like she wants a discount in rent don't give it to her

Shelves in place of kitchen cabinets where possible.

I can tell you after many years owning ,managing long term sfr's one should count on at least 35% of gross rents for expenses, as newbies often neglect to factor in consumption of roofs,mechanicals, flooring, cabinets etc.

This will give you a good idea of what finishes are standard in your market so that you can decide on countertops, cabinets, flooring, appliances, kitchen/bath hardware, etc.For calculations: Check out BiggerPockets calculators (including the rental property calculator).

These could be larger, chain link fence enclosures, or smaller closets or cabinets, depending on available space.

If replacing kitchen cabinets isn't in the budget, that I would paint them white and replace hardware.

As Devin said, it's all about the comps.In my market, you absolutely want the nice rain shower head and under cabinet lighting in the kitchen.