How much would you offer ??? Expires today!!!

[Mark Porter]

Estate sale listing of $60k for a 3/2/2 appraised at $96k nothing in neighborhood less than $100k.   Going to make an offer but trying to decide how high to go, there has been a lot of call to the agent for this property.  Deadline of 6pm today.  How high should I go and what terms would make my offer look the best. - Thanks for any input!!!!