Is 0.75 multiply against what is charged for rent for the month or is multiply to the cash flow I get after I subtract all expenses such as insurance, taxes, and paying the existing home mortgage?

The way I see it is if I were to sell it for $115K, subtract my $44,200 mortgage and closing costs.

I’m looking for a Bigger pocket Podcasts Episode where the investor that was on was talking about that he does not go into the properties he buys, he mentioned that he looks at the MLS pictures and if it looks like it need a little work he does $10 x sqft , small rehab $15 x sqft , & if it need a full rehab he will do $20 x sqft and subtract that after the 70% rule .

I intend on wholesaling the property but chose to analyze this deal from the assignee's perspective and will subtract my assignment fee from the offer price. 

The TC will subtract $15,000 from the funds received and send you $5,000. 

I calculate all of my deals based on the house after viewing it and add/subtract work as it needs to be done.2.)

Personally I would subtract the amount of expected repairs from the ARV to get an offer and even then I would offer less to see what the seller says.

If doing a house flip and spitting profits 50/50 (money/rehab work), are the profits spit after subtracting capital gains tax or before? 

Basically I pool together the unclaimed depreciation from previous years, add (and subtract) the depreciation for successive years starting from my 2018 return onwards.

Or can the property owner request for certain things to be added and subtracted?