When analyzing a property for its ARV using comps, do you pay more attention to the number of beds/baths or to the square footage?

After purchasing I converted the already enclosed garage into a one bed one bath and rented it out.

As of now, I am not too concerned with the loss of economies of scale since my scale is still small and I typically roll up my sleeves and do as much as I can by myself.I appreciate the positive comments, I'm very passionate about not starving to death and that ends up being quite the motivator.

I am talking way out of my lane here, but I think a significant determination that you need to figure out is to see where the person you inherited the property lived at the time of death.  

Duplex top 1 bed 1 bath, bottom 2 bed one bath.

https://www.biggerpockets.com/forums/223/topics/301074-long-term-brrr-in-bed-stuy-brooklyn-nyc-john-hickey

I used express.realquest.com as my market analysis/comparbles as you can see below where I got the offer from.Summary Critieria Low High Median Subject Property Sale Price $50,000 $355,000 $131,250 $62,000 Building / Living Area 1,273 1,630 1,382 1,468 Price Per Square Foot $37 $243 $90 $42 Year Built 1967 2008 1984 1984 Lot Size 732 1,812 1,368 1,468 Bedrooms 2 3 2 2 Bathrooms 2 4 3 2.5 Stories 1 2 2 2 Assessed Value $70,000 $268,400 $97,600 $95,100 Distance from Subject 0.25 0.65 0.62 Address Price Assessed Sale Date Beds Baths SqFt Lot Size Year Dist

People use HELOCs and cash out refinance proceeds for this purpose all the time.As a one-off and not a habitual thing, and if it's someone you have an existing relationship with, most folks say you can be a private mortgage lender without any licensing stuff, but that is not strictly speaking my area of expertise, and of course you should speak with a lawyer before getting out of the bed in the morning, and certainly here too. 

So I'm in a situation where I recently just talk to a property owner i'm in Columbus Ohio and the property is about three beds one bath has potential for spare room downstairs but the real question is she told me she owes 12,000 in property taxes she inherited property from her dad he paid cash on the property, he recently just passed away and she called me about selling and she let me know that she owes taxes she's looking to get 40 K out the property I was doing some of my research and I was noticing the properties are selling for about 50-80k then I went to the Franklin County clerks of courts and it says that she has a pending case open with a pre-foreclosure so I'm wondering will I still be able to wholesale the property and if anybody knows some general prices of remodeling a kitchen for a house in that price range, also remodeling bathrooms change indoors and refinishing floors house is about 925sqft because I'm still trying to figure out the estimated repair cost to make an offer ?

If I am looking to put a 3 bed 2 bath in place of the mobile home I believe I would need to consider it a remodel.