Hard money/Private lenders typically do a 65% LTV on the subject property.

Many simply shoot for a yield, a blind shot blindfolded, but the discount represents the risk assumed that places the subject investment in line with similar investment alternatives that carry different levels of risk, it is a risk based analysis.

If not .....When you post: Take the time to choose the correct forum to post in (Many forums such as Marketplace and Investor Deal Diaries instruct members on posting in them)Make your subject line direct, and relevant to the post, that is what draws people inBe specific, ask yourself, if you were reading would you know what the poster was wanting, or talking about? 

If the dwelling unit is a public housing unit or other housing unit subject to regulation by the Department of Housing and Urban Development, the landlord shall be deemed to have accepted rent with reservation pursuant to this subsection if the landlord gives the tenant the written notice required herein for the portion of the rent paid by the tenant.

Then you help facilitate the closing between the two partys.I would read as much as you can on this subject. 

Appraisals are subjective.

You can read for hours on this one subject.

*Would all of my mom's income be subject to the rate that she pays the capital gains at?  

Try to find ones that are within 6 to 12 blocks of your "subject" house.I have found real estate agents will differ $50,000 on the same house.

Hello BiggerPockets.I am in a process of doing my first Subject To deal.I understand you need a deed of trust and a promissory note to put a lien on the property, but not to sure if that will help.