See United States v. Bedford Assocs. , 548 F. Supp. 732, 743-45 (S.D.N.Y. 1982) (considering whether property should be valued in ‘as is’ condition or whether determination of market rental price should include renovations), modified in other respects, 713 F.2d 895 (2d Cir. 1983); United States v. Flood Bldg. , 157 F. Supp. 438, 442-44 (N.D. Cal. 1957) (tenant alterations “did not wreak havoc and destruction to the interior” but rather made space “suitable for occupation by commercial type tenants, and owing to the excellent location of the building . . . its continuing utility can readily be perceived”).