Looking at my 1st deal and don't know if I should do it!

[Aroldo Villarreal]

This is a wholesale property which comps are at $158k but selling for $108k. The GC came in with an estimate of $23k for everything that it needed, so the offer went down to $101,500. I'm focusing on capital gains, not cash flow (which would be about $3k/year), but the capital gains would be about $21k with $22k out of pocket. Would you do this deal?