Wholesaling rental with $39k left on mortgage.

[Andre Lozada]

Hello all. Newb question here. I have a lady who wants to sell a rental and she owes 39k on the mortgage with $5k in back taxes. The property is estimated at $117k. 4 bed 2 bath 1488 sq ft 2 unit rental. with one unit vacant ( she says its renovated and ready but admits the occupied unit may need work). The occupying tenant pays $750 which is about $100 lower than the average for that area. Do I factor the mortgage and taxes into the purchase price? Assuming im finding a cash buyer. after that is done will this be a good deal? thx in advance.