Does anyone rent out a property? Advice needed.

Our daughter rents out a small 3 bed flat in Glasgow, her first tenant has just left after 22 months, and the place is in a bit of a state.  The deposit is lodged with a holding company, so she has to propose deductions.

Her problem is that she is not sure how to work out reasonable amounts.  She/we will be doing the work so there will be no invoices as proof, but we will have receipts for some materials.

The whole flat was newly painted when the tenants moved in 22 months back, a couple with an occasional teenager staying. There is a fairly comprehensive inventory, the flat is unfurnished.

The main problems are damage to doors/skirtings (a few gouges and missing paint), what I would consider excessive marking of the painted walls, with paint rubbed off in places, and general lack of cleaning.

The bathroom is not bad, the kitchen is not  good, with the oven uncleaned, the sink dirty, the walls not clean, and the floor filthy.  I think the cupboards will need cleaned out too.

In other rooms the paintwork needs cleaned, in the living room there are splashes of food on a wall, and the floor there is also grubby.

Windows are uncleaned, and the stair/landing carpet will have to be shampooed.  There is some minor damage to the laminate flooring.

3 door keys are missing, and all but one of the window lock keys are gone.  Unfortunately keys are not mentioned on the inventory.  The tenant has so far agreed they lost 2 door keys.

One curtain pole is falling off at one end, and the coat hook rack is falling off the wall.

The question is, how much of all this must she attribute to "fair wear and tear", and what is she allowed to decuct from the deposit for.  It will take several days of work to get it back in order.