First time investment conundrum

[Justin Knox]

I'm close to purchasing my first investment property. I'm torn between three enticing listings. Listing A is in a Grade C-D neighborhood priced at 124k with rental comps around 1250-1350. The neighborhood is close to many new developments because of the proximity to the downtown city area. Listing B is a suburban townhome listed for 195k with rental comps around 1400-1500. Grade B area with consistent rental tenants. Listing C is also a suburban townhome listed for 129k with rental comps around 1200-1350. The offer for this can be lowered. Listing B has the highest property tax, followed by C and then A. Need some advice on determining the most important factor in comparing listings that are all promising. Thanks for your time.