Seller wants to minimize capital gains tax. What is best way to purchase?

[Eric Armstrong]

I'm in negotiation with a seller and after I tell her around what my offer will be, she mentions she still has a small mortgage on the property and if she sells too low, then the capital gains tax may wipe out her remaining profit.

I looking for the best way to purchase this property to minimize her tax and still get a good deal on my end.  I'm open to being very creative and I believe she is too.

Some info on the deal, but not too many details as I haven't been through the prop yet.

PP- I'm looking to be all in(rehab, CC, purchase) around 40K

Mortgage- not sure how much is owed

Will rent for 900-1000/mo

Thanks in advance

Eric