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.

people love kitchen and bath, that's what sells/rents.  

'50%' finished permitted would mean what, finished but no walls erected creating rooms and no bath/kitchen/bedrooms?

In addition to the 1st floor of the house it had a livable area on the second floor with its own full bath, kitchen and separate entrance.

You may not have enough to do your repairs based on an Actual Cash Value basis if the kitchen that burnt was 20 years old and the insurer subtracts 30 or 40% for depreciation, for example. 

Going the extra on baths and kitchens will pay higher dividends....look to "cut costs" in other, less scrutinized areas.

Total rehab, $102,670.07: including new roofs, tenting, kitchens, bathrooms, flooring, etc.

I got a call tonight from my property manager stating 3 things:a) There was no heat coming from the radiator in one of the upstairs bedroomsb) the water in the kitchen was dripping slowlyc) A couple of the electrical outlets were not workingI would have expected that the PM would have had someone bleed the radiators to solve a) since that was obvious, and have one of their staff check out b) and c).

She’s put a lot of work and money into the place (new septic, flooring, kitchen and bath updates, new plumbing, HVAC, and exterior paint.)

I know a guy who closes houses at his kitchen table (so he says) - that makes me a bit uneasy to put it lightly.Only do a deal if you are comfortable with it - play around with the numbers until you have worked a deal that you can sleep comfortably with.