Transferring Security Deposit Upon Sale

[Daniel Karbownik]

I am buying a rental property with existing tenants in place.  The purchase price is 155k, and the current seller is holding a security deposit of $2250.  We are in attorney review, and the seller has just asked that instead of transferring the security deposit to me upon purchase, he is offering a seller credit of $2250.  

The only (and main) reason I can see that the seller would want to do this would be to lower his taxable gain.  He is definitely realizing a gain when he sells, and I figure by doing it his way, he will be looking at a sale price of $152,750 when tax time rolls around, as opposed to a sale price of $155k.  

My question is - should I go along with this as the buyer, or should I keep the price at 155 and request a transfer of the deposit upon close?  Mathematically, it seems equivalent to me either way.  But as I finish writing this post, I am just realizing that his way is passing the difference onto me if I sell later on.  I shouldn't let his way fly should I?  Thanks in advance