Since she obviously doesn’t want to pay capital gains tax, how could I make the sale more enticing?

Don't get enticed by super cheap properties without fully understanding the pros and cons.

So far, I'm telling tenant reps they can represent me too, as way to entice them (no commission split) and to streamline the overall process. 

That is a huge enticement for them to buy. 

Places like Memphis are hopping with out of state (and country) investors who are enticed by being able to get mortgages on 4-5 homes with $100,000.00.

Hopefully this should entice them enough to remove the tank. 

Agree with most on here… the 4% commission will entice and motivate a few realtors that do not have much business, so you could put on “agent remarks: a bonus of $1000 for any full price offers if we get into escrow by said date _______.”  

It's very enticing with an extremely good price-to-rent ratio, and a large population of renters.

Neither of us has an enormous amount of time to manage a rehab, so the idea of building a new MFH is enticing but we are open to ideas. 

However if it is under water the bank might bid up to the property value or less to entice third-party bidders as they generally do not want to own the property. yes if you win the bid with no lien surviving, then you should have clear title.