How to structure this owner financing

[Treven May]

Last year a couple had a for sale sign on a duplex, when I questioned them about owner financing they were hesitant, but comfortable enough with it. I recently caught up with them the other days, and they have moved into one side. They said they moved in so that they didn't have to pay capital gains on the property and needed to live there for two years, and will sell it then. I said no more and went on my way to read up and structure the perfect deal. Tax assessment is at $290,000 Would sell on the market for probably $310-$320. Rents for about 1200-1300 each side, owner pays only trash ($100 month). So since they are owner occupy to get rid of Capitol gains, what kind of options could i pitch at them?