Can upgrade tiles, bath fixtures, lighting, and accessories.

For clients on a tight budget, I always look at the cost of labour (usually my highest cost). With what is left over we sometimes spread out the costs over nice elements. However, if you are constrained, then save your money for one wow factor:In some cases it can be an amazing shower or taps or a vessel sink or a statement bath... or even a wow light... but one focal point to send the eyes to that first impression... https://www.houzz.com/photos/3300-linde-residence-modern-bathroom-phoenix-phvw-vp~570705

This is a new build so we - are perplexed on where to upgrade...plain oval undermount sinks are fine, granite counters not arborite and upgrade from shiny stainless to nickel. But where else?

Perhaps you can find some ideas by looking at bathroom photos on this site and saving off things you like in an ideabook.