Help w/ Possibly 2 Wholesale/Wholetail Deals

[Boomer Creed]

Hi all,

#1) 2bed/1bath - 900 sqft built in 1948
- carport for 2 cars
- front porch (needs to be rebuilt)

Comps :
A) $25,000 - need repairs
B) $25,000 - need repairs
C) $39,600 - need repairs
D) $38,000 - need repairs
E) $37,000 - need repairs
F) $125,000 - Renovated

The renovated ($125k) I am using for the ARV value and figuring the current 'As-Is' Value at $29,500.

I have only seen the exterior as the owner was not able to get into the property (evicted tenant took keys).  I am figuring that everything will need to be replaced/gutted (flooring, drywall, cabinets/countertops, roof, windows, siding, possibly some electrical upgrades.

I offered the seller $13k to consider but I am thinking of dropping to $10k since interior condition and systems unknown.

Seller owns property free & clear.  Seller is elderly and disabled who can't fix anything, owes $4k in back taxes, and just wants the property gone.

I planned on putting back on the market at $27k.

#2) 3bed/2bath - 2,038 sqft built in 2006
- attached 2-car garage 
 - pool
- finished bonus room over garage
- screened-in back porch
- fenced backyard
- landscaped nicely

Comps: (only two sold and 2 on the market for over 200 days)
A) $182,875 - still active
B) $144,900 - still active
C) $154,600 - Sold
D) $175,000 - Sold (next door)

Home is well kept.  Floors need refinishing, carpet needs replacing, fresh coat of paint, couple spots in roof leak on the exterior (possibly flashing needs replacing in 2 spots).

Sellers is in pre-foreclosure and just wants out without going into BK.  Owes just over $108k.

I offered to pay off the loan balance.

I planned on putting this back on the market around $140k since Days on Market in the area is high.

Thoughts/Questions/Suggestions?