Whole-Tail a Subject-To property

[Chris Allen]

I had someone reach out to me about a subject to deal and would love for someone offer some advice or insight as I have never done one before.

Subject-to $165k mortgage, two properties in neighborhood under contract for $189k and $200k, price per sqft would be around $115 putting the resale value of this property around $190k if these properties sell for that price. Also those properties were on market about 10 before being put under contract. The Tax Appraisal value is $210k and Zillow estimate is $197k. 

I have not seen the property yet, but was told the mortgage is up to date in payments, taxes are paid, and property is in a very good location. Any other due diligence or things that I should be aware of? I think that I could do a whole-tail and  put the property back on market for close to market value with little to no work.