Help! I'm getting stuck and looking for advice.

[Eric Drum]

I'm working with a seller who is in his mid 70's and is on the fence on selling due to taxes. He purchased the property about 15 years ago and has been using it as a rental (At this point I'm not sure exactly how much he has been depreciating each year). He currently owes $52,000 more on the mortgage. The ARV on the home is $215,000 and needs about $25,000 in work. He doesn't want to do a 1031 exchange since he isn't very motivated to invest his money into another long term play. He would like to "cash out" but doesn't want to get hit on the high amount of taxes on the proceeds. How could I position this to be a potential win/win?