3200 sq foot Commerical space for 80k appraised at 140k zillows says 198k

[Jacob Estetter]

3200sq ft commercial property with 9 parking spaces for sale in Drain OR.  I talked with the owner, she lives in Texas, and is willing to take 80k Cash to just get rid of it (they used to own an antique store there but its a big space, she says you could divide it and make offices or something. She says it was appraised at 142k, zillow says its worth 198k.  I'm a new wholesaler who was looking mostly for residential property but this looks like an amazing deal! HELP!