I estimated we could sell the land for $250,000 and it ended up selling for $260,000.

A common thing I have run into is estimating repair values accurately.

Did you factor in the estimated $4k-$5k in closing cost as I assume you are doing conventional financing? 

My total estimated cash-to-close amount is roughly 30k.

We had a contractor that is specialized in fire remediation review the damage and he has informed us that the tenant cannot be living in the apartment while repairs are underway which is estimated to take about four weeks.

ARV estimate is $110k and $115k.

The taxpayer and EAT may enter into agreements or arrangements providing that any variation in the value of a relinquished property from the estimated value on the date of the EAT's receipt of the property be taken into account upon the EAT's disposition of the relinquished property through the taxpayer's advance of funds to, or receipt of funds from, the EAT.The IRS permitted an EAT to retain its status where it acquired a 50% interest in a partnership whose only asset was real estate where the other 50% interest in the partnership was owned by the exchanging taxpayer (Ltr.

I recently listened to a podcast where the wholesaler found all his properties on auction websites and had trained his VA to estimate rehab costs to get to the maximum allowable offer. 

I know Zillow and Redfin estimates don't mean **** but they are at 340k and 334k respectively now.

A reputable contractor who can help verify property condition and provide rehab estimates.