-Pictures of major upgrades?

They do not have a signed contract with the seller on these items and the seller is saying this tenant has been asking for these upgrades but he never agreed to them. 

Spent about $50k in upgrades mainly external capital expenditures (yard, privacy fence, dirt work, drainage, rain gutters, etc.), rented property on upper-end of projections, and am cash flowing off rental income on 2/3 units while living rent-free in the third .

 The title company is the answer and you can also have funds specifically set aside for self improvements of upgrades. the one benefit not mentioned is the releases the contractors sign off to get their funds.

The property is extremely well kept, many recent upgrades, has almost no deferred maintenance, long term tenants, almost a 0% vacancy rate, in a great location and room to raise rents to market value over time.

Purchase Price is around 205k and the ARV is 240-250k after doing the upgrades. 

@Julianne CroegaertIn J Scott's book "The Book on Estimating Rehab Costs", he says that upgrading an outlet to GFCI costs $30-$50 per outlet.

Write offs are simple enough.Cons: No income during upgrades.

Working with partners in a purchase of 100+ rental in Charleston SC area.The place is less that 20yo but has not had many upgrades and has not been managed well.Can anyone recommend a good managenet software for 100 + units that offers good digital payment system and ca be expanded?

The owner has upgraded all the apartments in 2019 and brought in new tenants on a month-to-month lease this year with market rents.