Best way to structure this deal?

[Christopher Williams]

Greetings everyone, I am currently working on a deal now and would like your opinions on the best way to structure it. Property value due to comps is roughly 55,000. Mortgage in place is at 28,000 owed. Repairs range from 5,000 to 10,000 to make it rent ready. Seller will consider a subject to agreement and wants only for the property to stop hurting their credit, because she is three months behind on payments. Do you think I should flip it as a wholesale or flip it with the subject to agreement?

ARV= 55,000, Mortgage= 28,000, monthly payments= 400, Repairs= 5k to 10k, Seller wants nothing but to be free of the property, property can rent for $900 max.

BTW if I choose to use a purchase agreement should it be for the 28,000 owed, or should I add the payments that are behind in with the purchase price?

I am also looking to get $2500 assignment fee if I choose to assign the contract. 

All advice is appreciated!!!!!!