Sub to deal good or bad

[Devante Richardson]

Hi, I have a deal in front of me. It's a subject-to deal where the owner owes $165k on the mortgage at a 3.5% rate. The ARV is $350k, and she wants to sell the home for $257k. The house needs a rehab, including bathrooms, floors, paint, kitchen, and AC unit—all need to be updated as everything is original. She's looking to walk away with $90k net. Should I take this on or pass because she's asking too much?