I am doing an appraisal on a purchase of an early 1900s colonial house that the seller is flipping. The subject is 2,000 SF. with 1 full bathroom. The seller put a toilet in a 3 x 5 closet with no sink, only a toilet. The toilet is near the kitchen, and of course the realtor stated that this as a 1/2 bathroom because they can use the kitchen sink to wash their hands. I was able to find an old comparable that sold five years ago with similar square footage that had 1 full bathroom only, so I am guessing the 1 full bathroom for 2,000 sf is accepted by the market. But I am wondering how do I report the toilet closet in the appraisal, and is there any adjustment for it? Some input would be appreciated.