Purchase price was $60,000 plus seller's closing costs.The plan is to replace the carpet, paint the interior (most importantly remove the wallpaper), and paint the trim and shutters on the exterior (and pressure wash).

By asking if you can wholesale it says you want to pass a contract for a fee, if your intentions are something else, you can say so as you really wouldn't be wholesaling if you are simply assisting her (which, IMO, is where your duty should be).You said she had no equity, but worth 90 minus 15 is 75 and her mortgage is 70, that's 5 k in equity, settlement costs will eat that but she has equity.How did you get your rehab costs, what is really needed, I could do a modest kitchen rehab, change out all the flooring, interior paint, and do some outside work for less than 15K.

When replacing interior doors in a rental property, particularly B/C apartments.

In a B/C apartment that needs interior door slabs replaced.

Fix soft spots in floors (3/4" osb)  Windows - caulk and plexie glass, Roof - rubber, if exterior is trashed new siding on ferring strips, and white paint interior, carpet (no pad just glue).Make sure 3 things work perfectly: electrical (may need to update), plumbing (pex lines with heat tape wrapped in pipe insulation, and furnace (don't slack on this).These tenants want to move and thins to work. 

So one of the first physical work done on the property was an interior survey and drawing of the as-is building. 

The floor with the two bedrooms is completely outdated (trim, casing, doors from the late 70s) but it very clean and freshly painted.My thoughts are that i HAVE to renovate the bedroom floor: new trim and casing, new interior doors, possibly new carpeting.

I'm looking at a park where a prior owner sold off several interior lots within the park to individuals who were occupying the lots in their tenant-owned homes.

Tear all interior walls, build new interior, it should be around $70/sq ft to build from just flooring and column support. whoallah!

I have replaced the roof with 3D shingles, the windows, wrapped the entire home to make it maintenance free and working on the interior now.