A word of caution, i had a tenant that in two years went through 3 washing machines so i told her to buy the one she wanted herself and take it with her when she was leaving.What you may be prepared to pay for a bed and what your tenant pays for a bed WILL be two different things.As for deducting it from their rent i wouldnt. If their willing to pay for it themselves , then let them take it with them and look after disposal as well.PS does the bed need to be replaced because of wear and tear or other damage?