What's the most you'd pay for this?

[Benjamin Cowles]

It's the top one. The rest are comps. According to my formula, the "ARV" for subject property is displayed but problem it's based on "comps" and these aren't exactly. They're just what's in the neighborhood which happens to be waterfront pool homes and subject prop has no pool nor water access exactly. So I threw in a couple "comps" but I don't believe balance it out to a $190k ARV. So I adjusted my $/sf ave to punch into another sheet in this file that gives me all my final #s and I used $110/sf to get me an ARV of $150k, max cash price 75k for which I'd initially offer $60k. What do you guys think?

Comps are here: 

Property is here:

It has a view of the water but technically no access unless the neighbors make room, and it's on a corner on that busier street.