Seller Financing

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I have an offer on a property in California that the woman is apparently using a hard money to acquire. She is asking for $3450 in financing costs from me and is putting $25000 down  with the lender kicking in the rest This represents 75% ltv.My question is should I offer the loan and collect the hard money fees and higher interest rate.I know Dodd-Frank ,and the borrower's credit has to be addressed ,but I would defer taxes on this venture Any opinions