Is this a good deal to wholesale?

[John Baker]

I just got off the phone with a man who has inherited a property from his parents. He's not motivated to sell, I think, because he says he's not in a rush to sell it, and I think his price might be too high, but I'm not sure and need help. He lives in Georgia and the property is in Florida and very close to me. I looked at the comps, and this is what I found on the MLS (Criteria: Sold within 90 days, within 10% of square footage, within 1 mile of seller's house, and 1 story houses just like the seller's house):

Sold Price        Sqft living      Bedrooms   Baths

159,000              987                 2                 1

243,000             1003                2                 1

166,750             1028                2                 1

289,000             1035                2                 1 

185,000             1072                2                 1 

175,000             1103                2                 1

158,000             1120                2                 1 

132,000             1120                3                 2

95,000               1143                3                 1 

214,000             1147                2                 2

207,000             1162                2                 2

169,000             1179                3                 2

185,000             1179                3                 2

Another house sold for 365,000 within the last 90 days and has a total sqft of 1765; the seller's house has a total square footage of 1700 and living sqft is 1080. It is one story as well. There were some pretty high comps and low ones, so that's why I'm unsure if this is a good deal or not. I think the ARV is 246,000 going by the high comps. Seller is asking 190,000. What do you guys think?