Conversion is money sought for the entire value of the item and money lost by not having ownership of it.

I sent her an itemized deductions list and the remaining part of her deposit.

I'm assuming they no longer had their personal items in the house.

It must be considered as ABANDON Property and there's  a procedure for every state.Don't get sucker punched on this - - if you dispose of it improperly, he has a case against you.In Calif:send certified Notice of Abandoned Property, itemizing items left on the property.He has 18 days to reclaim and pay for storagebeyond that, if it's worth less that $700 do as you pleaseOTHERWISE, you must auction it off, and post the proceeds with the State.Follow the procedure, even if the certified letter is returned - - that's your proof of due diligence and will dismiss any case he might bring later.

There is no line item for improvements like new appliances.

During the annual inspection the only item for correction was a bush touching the house. 

Would the exact costs of some of the items included in the closing costs be unknown at the time of agreeing on the purchase price?

It's a small part to give up in exchange for other items.

If I agree with their finding, I sign off on it.To note the original condition, I use the abbreviation C & F (clean and functional) on every line item.

Contractor's estimate is $800 for labor to repair and re-paint both closets and the bedroom.The 3rd item, drywall/painting, is the one the tenant has the heartburn about.