Refinance or Not to refinance

[Cheri Banet]

Suppose you have $46,000 mortgage at 8% interest on restaurant, $22,900 SBA loan, $3,900 at 1.75% interest on a microloan, $23,00 on temporary 0% interest credit cards all for the same business totaling $95,000 in debt. Would you do a cash out refinance before you sell, so that when it sells you can show $0 income upon selling the commercial property? Estimated sale price to be $200,000