The gap is $38,200, and 84% of it sits in three line groups.

Contents cleaning is $17,400 apart — they scope pack-out and off-site ozone treatment for the whole house; our scope treats the two rooms with measurable soot deposition. The IAQ report supports our narrower position on the second floor and does not support it on the main level.

Ceiling and drywall replacement is $11,600 apart on the same question: replace versus seal-and-paint. Duct cleaning is $3,200 apart and is not seriously disputed — pay it.

Recommendation: concede the main-level contents cleaning and the duct line, hold on the second floor and on drywall replacement. That closes about $21,000 of the gap and leaves a defensible position on the rest. Get the IAQ consultant on the phone before you write the position letter — the second-floor readings are close to the threshold.