cost of converting detached garage into apartment?

I want to know what it will cost to convert a detached garage into apartment for mother-in-law. It is a two car garage with no plumbing. Does have air conditioning. Will need heating, but think we could do with space heater. Plan to have living area carpet, tile in small kitchen area and bathroom. Bathroom will be in existing space. Plumbing can be run from house about 30 ft away. Permit will cost $6,000 to begin. Nothing fancy, just cozy and comfortable.
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