It's actually a little more involved than just paint and carpet, but it's the closest to "paint and carpet" that I've encountered in a while.This house was built in 2006 with 3 bedrooms, 2 baths, and a 2 car garage.

We subcontract concrete, roofing, and exterior painting, siding, windows if we are doing the whole house or bigger jobs.  

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.

And paint beautifully of course.  

With a solid core door you can fill a chip with wood filler, sand, and paint over and it can look good as new.The older 1950s homes I buy generally all have solid core doors which can take a lot of abuse.

Needs complete exterior painting and has some deferred maintenance issues.  

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. 

If a PM has to call a licensed contractor for every drippy faucet and paint repair the landlord will be hurting in no time.Have had terrible experiences and significant financial losses due to  PM misdeeds.

Carpet, paint, vinyl flooring, etc. 

If I sand the old walls, when I paint the whole room, will the old walls look different from the new drywall walls?