Foreclosed SFR in Rough Shape - Thoughts?

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Hi BP community!

Quick Facts:

A friend bought this for $100k on Auction.com and offered to wholesale it to me 

ARV $195k

4/2, 1400 SF. Zip code is 33603 in the Seminole Heights neighborhood of Tampa

The property was smoked in. Estimated rehab costs:

Demo plus Dumpster: $1,500

Kitchen: $7,000

Bathrooms (x2): $8,000

Siding: $3,500

Doors (x2): $1,500

Soffit: $2,000

Flooring: $2,500

Drywall: $3,000

Paint: $2,000

HVAC unit: $4,000

Mold Remediation: $4,000

Foundation: $6,000

Total Rehab: $45,000 or $32 PSF

Holding Costs: $6,000 

Staging Costs: $2,000

Fees, Commissions, sales costs: $15,000

What do you guys think - What's the most you would pay for this, if at all? Am I high or low on the Rehab estimate? Using the 70% rule I get a $90k maximum purchase price. 

Thank you in advance!