Thanks for your response!
Re: While shampooing the carpets is a maintenance/repair expense, the "new floors" might not be a maintenance/repair expense. That might be a property improvement. But it depends on exactly what you mean by "new floors". So you'll need to elaborate on that.
The old floor was damage by some staining from the prior owner's table in a distinct ring match the table's shape. Not normal wear and tear and it would not have needed to be replaced had it not been damaged. We tried various ways to clean it including seeking a professional opinion and could not. So we replaced the floors with something similar in order to bring it back to a reasonable state. Also, even though we put it up for sale, it was also always a possibility that if I wasn't getting traction it would be rented again and I'd never have been able to rent it without fixing the floor.
