Need ammo for seller finance deal

[Sam M.]

I found a property owned free and clear by someone that now lives in an assisted living home.
I would like to talk to her about seller financing and need to know the pros of a deal like this for the seller.
I am wondering if she was to sell it outright would she be taxed on the lump sum just like the rest of us or is it different for the elderly. I will be asking her what she needs as far as taking care of herself and how to best structure the deal to help her out as well as making it lucrative as a business deal.
I am just now beginning analysis on this property but I see my exit strategies as being fix and flip sold with or without the adjacent build able lot (included with the house) or move a home on to the adjacent lot and sell as a rental or fix it up and sell to an end buyer. Great neighborhood and excellent view, house needs work though and buildable lot is empty. Well almost empty...It has a "garage" on it that is not safe to walk through
:D