Wholesale comps finished or unfinished basement

[Brad Smith]

Hi everyone! I'm working on a wholesale deal with a lady that cannot afford to pay her mortgage anymore. I pulled some comps and it's roughly at a $140,000 ARV. There are some other homes close by that have finished basements but however the subject property is unfinished. So my question is should I use comps with finished or unfinished basements for comps? I would assume a cash buyer would just want to finish it and add more value to the home. Plus the seller owes about $115,000 and needs at least that for the payoff and the 70% formula minus repairs just wouldn't be enough. Any advice is greatly appreciated.