Studying Appraisal Report

[Louise Whidby]

I have been reviewing an Appraisal Report sent to me by a Seller. Report was done in April 2013. House was left to gentleman by his late mother. His 89 year old aunt resides in the property, but they are trying to find an Senior home for her. I am studying this report. This is the 1st time I have seen a Appraisal report. Im looking at the comp's that in one section says Sale Price and at the bottom of sheet says Adjusted Sales Price. Which is the one that is most important? Based on a complete inspection of Interior and Exterior the opinion of the Certified Appraiser the market value of the property is $66k. I am struggling with what offer as a wholesaler would be a good offer. Seller says he has been offered 40k, but the wholesaler/ buyer backed out. He says, Wholesalers lowball and that is why the property has not sold. He reached out to me! How do I handle this and give him a fair number from all angles?