Please Advise!!

[Tynia Avery]

Have real estate investment deal in Wilmington, NC that I would like some advise on. The current owner purchased the property at $225-$227k back in 2006. The property is currently been appraised at $203k. Initially she took a mortgage out for $180k and has refinanced throughout the years to currently $143,400. The owner is DESPERATE to get rid of this house so that she can move out of state. No major repairs needed maybe replace carpeting, but she just wants to breakeven really. Can anyone advise as to how I should structure this deal since she's so motivated to sell. where I can free her from the house and also gain a profit? Any and all advise is welcomed. Thank you!