Income Tax Preparation

Well established professional Income Tax Businesses since 2006 in two different locations for Sale with asking price of $150,000 for both.
Location (1): Has an office on a 1,200 sq.ft. with monthly Rent $2,000 including NNN. Lease expires 2024. Seller claims his annual Gross Revenue is $216,000 and his Net Income is $72,000 a year. There are 2 x Full Time and 5 x Part Time employees in this office.
Location (2): has an office on a 850 sq.ft. with monthly Rent $1,600 including NNN. Lease expires 2023 plus 1 x 3 years option. There are 1 x Full Time and 2 x Part Time employees for this office. #3953