23 year tenant wants to buy the house I rent to them. Do I sell

[Matthew Paul]

the first house I bought , lived in it for 10 years , rented it for 23 years . Now the long term tenants asked me to sell it .  its in a upper B neighborhood , good schools ,house needs updating . Paid $ 51 K back in 1983 .  it would sell as is for around $ 210 K . Own it outright .  I am tempted to take the money and run .  Only thing is the taxes .   Suggestions