Wondering if I should go ahead with a sale

[John Conte]

Hey everyone, I bought my first building in 2017, for 85k all cash. Put another close to 35k Into it, bringing me to 120 in equity (one of the improvements was a new boiler for 17k in 2017, not sure if i can declare the depreciation on sale or not). The building is unlisted, but someone is interested in buying it, and my lowest price is 160k, which, after capital gains would probably be closer to 149, clearing 15k in profit. I haven’t had the building appraised and the buyer is motivated. The buyer is also asking me to declare the sale at around 90k, which is certainly a red flag, so wondering if thats something to avoid altogether. Thanks everyone!