I'm having a house built as a rental unit. One thing I splurged on was a fireplace. I need to know which of the upgrades would add value to the house:

Tile floors (entry, bathrooms)
Upgraded electrical wiring (stereo speakers, computer, Christmas light switch, garage carriage lantern, etc.)
Better grade of carpet
recessed ceiling lights

Keep in mind this a rental unit. Why would you put those extras in for renters who are just going to tear it up? Aren't chances pretty good that you will have to replace carpet quite often. I'm unsure what you mean by upgraded wiring, but are renters really looking for all that?

Recessed lighting isn't that much more expensive and looks good.

Tile floors sound safe unless they chip them.