Long-Term Capital Gains Tax

[Brian Ameyaw]

I currently have a seller that is interested in a cash offer for their property. Their only concern is, will they will be paying the long-term capital gains tax for the property after closing?

The property is free and clear. Closing cost and fees will be deferred to the buyer. 

So my question is, if we agree to the offer, in this situation will the seller pay long term capital gains tax and if the closing cost and fees are deferred to the buyer will there be any cost taken out on what we agree?

for example: we agree on $200,000, property is free and clear. All fees and closing cost deferred to buyer. Is that what the seller will be receiving NET?