She also said that flooring and cabinets in need of updating are considered cosmetic so it will come down to how the appraiser presents what it found.  

INTERIOR FINISHESI've gotten several PMs about the finishes we used, so anyone in Atlanta looking for their own spin on THIS level of pimpness...hit up @Justin ChildersAll paint colors Sherwin Williams...Interior-Walls- Knitting NeedlesInterior Trim - Natural ChoiceInterior Doors - Summit GreyFloors - Jacobean - 3 Coats Semi-GlossKitchen Perimeter Cabinets - Kith Harmony Antique White with Hand Brushed Gray GlazeKitchen Island Cabinets - Kith Harmony NutmegUpstairs Bathroom Cabinets - Kountry Wood Vanderburg CoffeeDownstairs Bath Cabinet - Home Depot AshlandMaster Bath Floor Tile - Home Depot Matagna Rustic BayMaster Bath Freestanding Tub - American Standard CadetGranite - Moon WhiteBacksplash - Home Depot 3x6 Subway Tile]All grout in house was light greyNext Up Exterior Finishes...

LOL I think you should have put the cabinet over the stove a little higher.Post some  more pics and give us some numbers. 

All new appliances and the kitchen may have new cabinets.

Some company apparently 'repossessed' the kitchen cabinets when he couldn't pay for them, so I'm guessing there may be some other liens to be concerned about.

I recently gutted an entire house which included new drywall, texture, paint, doors, windows, cabinets, granite counter tops, vanities, flooring, fixtures, and appliances as well as restructuring an exterior wall with two sliding glass doors which was all done for $34K.If this is a high-end property, then I believe your estimate may be correct.

I will offer that what you will need to do is get some actual comps, and dig into the specifics:Size of condoFinishes (appliances, flooring, countertops, type of cabinets, other finishes) Amenities of the building (gym, pool, etc.) 

The $13,000 includes:Replacing one entire gable, repairing another gable, tearing out all bathroom tile and old vanities, new flooring (vinyl plank), 4 new ceiling fans, 2 new toilets, 2 new bathroom vanities with new countertops, sinks and faucets, new kitchen counter with new kitchen sink and faucet, paint on all surfaces inside and out (except brick), new doors, new hinges, new cabinet hardware, new bathtub surround, minor carpentry repairs, all new light fixtures, all new switches and outlets throughout, some minor electrician work, minor plumbing work, various minor drywall repairs, gutter repairs, painted concrete porch, new pillar for front porch, doorway thresholds, all new blinds, replacement of a broken window pane, all the appliances, and all the labor.

Also, can you recommend any brand of cabinets or place to purchase mid-level cabinetry?

For Kitchen cabinets at a great price for flipping, I'd recommend www.tucucina.com, they have the best quality cabinets and they install them as well.