Cheapest supersonic loan that you will ever get, plus the interest is tax deductible above the line (subject to income limits) which is ideal.

I know I'm making a lot of assumptions, but any info on the subject would help me out a lot. 

She owes 119k on it and is willing to do subject to mortgage financing.

Specifically, someone who understands opportunity zone, 1031, subject to financing etc.Thank you.

I would look into a Subject To/Seller Financing deal.

The officers of an S-Corp MUST take a "reasonable" salary from the S-Corp (which is subject to Social Security and Medicare tax).  

I'd Say the "best" market is subjective to what you paid and cashflow.

Its a subject to consider on making the deal more appealing to them and Brandon Turner often mentions making a multi-part offer that includes a different total price depending on how much of the amount they'll carry.   

And Ryan D and David Dachtera might want to consider abstaining from speaking on subjects they know nothing about.

As real estate investors there is a great deal of opportunity in “subject too” and/or “wrap” transactions.