I'm about to make an offer on a 2 family home in Ansonia, Connecticut.  If this offer is accepted this would be my first property that I will be attempting to wholesale.  The owners are motivated. They initially asked for $70k but after my 2nd visit to the property said they would take $60k.  Here are the specifics:

• Downstairs apartment has 2/1. The lower level is finished and could serve as a 3rd bedroom (there is a room that could serve as a walk-in closet).
• The upstairs apartment is 3/1. 
• The downstairs has a tenant that will be leaving before the property sells.
• The downstairs property can get away with cosmetic fixing, mostly cleaning needed to get it rent ready for someone else. The most costly thing would probably be fixing the light/fan in the bathroom.
• The upstairs kitchen and bathroom need to be put back together.  The current owners have cabinets for the kitchen and a vanity for the bathroom at the location that would stay but nothing else. The upstairs also needs the floors refinished, painting, cleaning.
• The decks were okayed by an inspector according to the current owner but they look like they don't have many years left.
• The yard is like a jungle so it needs to be cut/trimmed
• Some of the siding shingles needs to be repaired or replaced
• They ran new electrical wiring upstairs but it needs to be connected to the box in the basement.
• The owner has agreed to remove the dumpster currently in the front yard and clear out all the "trash" there before it sells.

ARV: $98-102,000

Repair costs: $20k on the mid/high side

Using 70% of ARV and an assignment fee of $5k it looks like my MAO would be about $43k.

The owners are also including the extra lot of land next door to the property.  There was a very tiny 1/1 house on it that burned down many years ago and now the space is used for parking.  So i'd be getting 2 pieces of land in the deal.

The owners just want to be free of the home so they can move out of state.  I know just from a public records search that there are about $20k worth of liens on the property.

Does getting the property under contract at $60k seem like a good deal or would my MAO of about $43k be the only way to make it work?

Also, if I do get this under contract at either price, does it look more enticing to a flipper or buy and hold person

Thanks!