Wholesaling is ordinary income and there are no tax preferential treatment for wholesale income.Federal income tax rates for 2017 ranged from 10% to 39.6% Federal Income tax rates for 2018 ranges from 10% to 37%Wholesale income is also subject to self-employment tax of 15.3%(If you have a W-2 job that makes over the social security wage base - you would only be paying 2.9% in self-employment tax instead of 15.3%)You would also be subject to state income taxesUtah tax rate is 5%(flat)You have to note that you should be entitled to expenses to offset the income you get from the assignment fee.There are also strategies involved to limit your exposure to self-employment tax.If you are uncomfortable doing your own taxes - you may want to reach out to an accountant who can help you with this.

As you scale up your operation with larger buildings in the case of multifamily or more houses in the case of single family your capacity to cover vacancies from excess rent increases as your unit count scales.

I get a call that now the minimum payment needs to be at $500 and I won’t get any exposure at the amount I was at.

I view the traffic as good exposure to my rental signs when that time comes. 

Would it still be cheaper to just rent, but invest any excess income elsewhere?

I was looking to see if there was any legal agreement in which the seller agreed to pay me anything in excess of the $100,000 paid for by the buyer (anything besides me setting up a wholesaling agreement).

Good luck in CA (60 days to start).I do not like the exposure of the one tenant renting 25% of the space.

What's my exposure here? 

What's your tax exposure on the event? 

I'm sure the seller would have you increase the purchase price by the amount of the excess commission, so it may not appraise.