Subject-to deal or no?

[BJ Henderson]

I have a seller in my area looking to get out of his property so that he and his wife can downsize due to their current health issues. They still owe 165k on the property and are asking 165k. The property is worth 188k. 4 bed 3 bath modular home on 2 acres in great condition. How can I structure a sub-to deal? Ideas are needed if you think this deal has some potential. If not, sub-to what could work here?