[Zeke]

Any time you can spend with a low cost factor should be done. I think that's obvious. Do the painting in an off white. I don't know what you mean by finishing the stair well. No handrail or finish stair treads? Will they carpet out instead of hardwood. Can you do stairs? Lots of unknowns here.

Fixtures probably need to be in place. You can get a toilet and pedestal sink both for around 300 plus hook ups. If the shower needs a door, throw a curtain up.

You could do a floor allowance for the hall and bath out of escrow, or however your system works. Keep it minimum. They can add cash and upgrade. Either way, they get to choose the new floors and make the house their own. I would make an issue of this.