That stud is nailed in place with a neighboring stud (there are 3 all next to each other: 2 to hold up the lintel, one to take up space since the cabinet extends 1/2 inch into doorway) The cabinets are also screwed into that stud along with the drywall. So I can't easy take that stud out. I have to cut a part of it off with it in place. I'll have probably have to do the hand planing idea, and finish the part near the floor with a hacksaw or something. A door will not be hung there. This was just going to be drywalled over to be an entryway. Jonnyp - The stud was straight. I know about eyeballing studs. The issue is that it was squared up, and nobody noticed it shifted as it was nailed into place.

To play devil's advocate, once you've put in a bathroom and closed off the mechanicals, you've basically just left yourself (or a future owner) with non-permit needing work, or things that can easily done without raising awareness of authorities to finish it up. I've never really understood the concept of different tax rates for finished vs. unfinished basements, because what does it even mean to be finished? I feel it would be much easier overall to just tax basement sq footage at some lower rate - like 30% of above ground space, and call it a day.

I would also consult with your local AHJ to determine the code requirements for various uses of the new basement rooms. It looks like you have good headroom (usually the finished ceiling must be at least 80 inches high), but don't have egress windows. This means it can probably be used as a basement family room or office, but not be a bedroom (that requires an egress window or door). In most areas you will be required to pull a permit, and comply with applicable codes to finish a basement. If you want to make your life as simple as possible, list the use as basement storage, which has the simplest code requirements. For example, most AHJs now require AFCI circuit breakers for receptacles in all living areas, but may only require GFCI for a basement. When they inspected my basement "storage area" and found it had 14 receptacles, prewire for TV and audio in two locations, and in-wall wiring for 5.1 speakers, it was not a problem. They first looked at all the framing and insulation, and later at the A/C wiring/receptacles just to make sure the receptacles were wiring correctly. The only side comment was "lots of wiring for just a storage area." Bruce

Agree with Sue, Staircase should be illuminated at the top or bottom which is more than enough...Like she said if you have money burning a hole in your pocket, you can light it up any which way you can, I have seen illuminated risers, or like the image she provided or enough of recessed lighting to give you a sun tan by the time you reach the last step.