advice on my first deal - Wholetail- maybe?

[Matthew Forbes]

Here is the skinny.

Small 2 bed 1 bath house in MA.  

Zillow - 155-165K 
Realtor.com - another 10K

REAL MLS Comps. = 140K. Looking only in a 1 mile radius of what has sold with the same house make up. This was also the price I got from a realtor friend as well. I simply am showing the zillow price to make the point I understand the real comps. I have not been in it yet, but I know it is not as nice as the houses selling for 20K+ more. All that said this is my first deal, I believe the numbers look good, what I am not sure about at this point is what to do with it. Wholesale it at 90K? Wholetail it at 130K to a cash buyer? If I do that I believe I will need financing to make it happen. If a hard money loan was 15% with 6 points, that would cost me $10,800 (I am not sure I care about the money at the moment, I just want to get my first deal done)

Any advice is more than welcome.