Subject-to

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Hi I'm a newbe in the investment side of real estate. So I have a seller wanting to make a deal for their home via subject-to. Needs no repairs. Comps put the house at $158,000. She ows $96,000 but wants $100,000 for the deal. Her monthly mortgage payments are $640 & $240. She already has tenants in the property that pay $1300 per month. What do you guy think about this deal. It would be my first subject-to and really wnat your guys feedback on this one. I'm a little nervous about this one.