Basing offer of of comparables

[Zoe R.]

I'm looking to make an offer on a townhouse that is listed at $130K but there is a comparable unit next door that sold in March for $116K (DOM 72) it was originally priced at $125K and had a price reduction to $119K.  Both units have the exact same layout although looking at the images, it looks as if the one that sold had an issue with the foundation.  Another comparable in the same community is currently under contract and was listed at $130K (DOM 30) although I don't know what what kind of offer the owner has accepted.  My question is how can I take these factors and account for them in making an offer?