Regarding borrow's DTI, Chase thinks that this item is not that important.I wonder will my high DTI impact the loan underwriting?

$540 is not unreasonable for a home of that size and the items you mention.

If there are items of value left behind, or even personal items of sentimental value, I will follow the abandonment rules to a "T" to avoid any legal issues.

They make ordering items from different companies easy, and you get discounts from each store that has partnered with them. 

The letter also states the total non-rent items currently owed by the tenant, such as accumulated late fees or repair charges.Also very important, the tenant states they have no unresolved issues with their current landlord, except as listed in a space provided, and they have no current plans to cancel their lease under the Service Members Civil Relief Act or for any other reason. 

Here's a https://www.irs.gov/businesses/cost-segregation-audit-technique-guide-chapter-4-principal-elements-of-a-quality-cost-segregation-study-and-report to the IRS website noting specific items that are included in the cost segregation study report. hmm, that website is a 404 error.  

Per him, Judge will see how unreasonable he has been in his itemized list and not award a windfall anyway. 

I have been working with investors in my area and partnering on deals for the last 4ish years.

I have been a "TITANIUM CLIENT" for 5+ years (their highest level tier of service), and it has been an absolute NIGHTMARE for the last year or so.

You don't get 100% simply because you replaced the item.