What upgrades are being done or is this just to get to certification of occupancy?

The main change is the bathroom. Here we take the bathtub out and replace it with a shower. The entire hotel rooms will have new tiles floor (carpet out) and also the shower will be all tile. 
We expect by next week to have the first show rooms ready.The upgrade is $5,800 for such work.The upgrades must be paid direct to the contractor and cannot be financed. 
The lower upgrade is where we take the carpet out and only clear and paid the cement floor.It looks much better than the carpet – in my opinion. This upgrade is available for $2,700. However, the bath remains.