Usually- it reduces their fear of a the unknown.

This would reduce your concentration without having to worry about doing a 1031 (or multiple) transactions given the value.

Could seller finance (not recommended) to reduce initial burden and spread it out over time

I'm not familiar with your market, but here are some thoughts:750 Sq ft is small for a 3/1.Interior looks like a flip but it seems like it has been owned by the sellers for a long time...so maybe not.They have been trying to sell this property for 6 months and have reduced price. 

Step up in basis to reduce your heirs' taxes and morePlus the real estate tax "deferral" can end up being permanent if played correctly

However, if you inherit it through her estate, you receive a stepped-up basis to its fair market value at that time, reducing tax liability upon sale.Gifting it now has no immediate tax consequences unless its value exceeds the $18,000 annual gift tax exclusion (2024).

It is to get you to reduce the amount of time you waste looking at deals and knowing what is good and what isn't good for a deal.You'll also need to know the area comps, are people putting in wood flooring or LVP etc.

It does Likely reduce the flow of illegal immigrants going forward.  

With the reaction to tariffs, the market seems to think Fed Funds will reduce by late Q2.

It is a new construction where they will not reduce the price in lieu of broker commission to keep their comps high.