To find out if this amount is accurate (25.80%) you would have to find out the expenses that the seller is paying on the property (exclude mortgage payments)  and subtract them from the amount of incoming rent (annually).

So, are most wholesalers still able to give the low-ball offers of 70%, and only subtract the rehab costs to get to final offer, or should the formula for the numbers still include closing costs, and/or agent fees?

I have struggled with the sell vs refi question myself ... while I don't have a specific answer to your specific question, here is how I decided: 1)after the refi, will it cashflow with ALL expenses inluded ... if no, sell; 2)If yes to #1, take the sales price you'd get and subtract out the transaction fees to sell (capital gains taxes, RE commissions, etc) ... now, with that adjusted number in hand, ask yourself and answer honestly: If a similar house came on the market tomorrow at that price in that neighborhood would I buy it?

A deficiency is the amount due by subtracting the auction proceeds from the total due.  

However, you can note it when you find the IRR and simply subtract your predicted inflation rate from the IRR as the cash you receive further in the future will inflate away more. 

If the seller agrees to pay them then I don't think asking for a discount is relevant.On the other hand if they weren't going to pay them then you would subtract some or all of them from the purchase price.You should strive for a win-win scenario, not to take advantage of the seller.

Question: would the capital gains tax be calculated individually after the profits are disbursed, or do I have to process that prior to disbursement and subtract out the estimated tab amount?

does the value of the land remain the same over time if the building sells for a million do you subtract the $150 land value the $150 cash then balance of loan, say $300 after some payments.

For the applicable exclusion amount of $5,450,000 (2016), it seems like we can give them the entire $60k (or more) since, after subtracting the annual gift exclusion, it would be well under applicable exclusion amount of $5,450,000 (2016).

Itemize all repairs needed ( get real proposals) include $15/hour for your time for whatever you do yourself, then subtract from SD, supply past tnenant with documentation of those costs and return balance if any.