Agent did not agree with my first potential offer on house

[Jason Scharf]

I recently looked at a two family. 3 bed 1 bath downstairs apartment and 1 bed 1 bath upstairs apartment. The asking price is $134,900. It's been on the market for one week as of today. The rent is said to be 1100 and 700 respectively not including utilities. Total taxes are $3,955. I plan to house-hack my first deal. House was recently updated quite a bit. It will most likely need two new furnaces in the short term. Necessary repairs seemed to be minimal but I'm not a home inspector nor an expert on assessing less than obvious repairs. Property is in a nice suburb of Syracuse, NY on dead end street. Currently vacant and previously rented downstairs to sellers step-child and upstairs to one single individual. The only comp to be had in the area recently sold for $124,500. It's a bit confusing because the list price was said to be 122k but sold for 2.5k higher? I have seen this with a few comps that were sent to me by my agent and I'm not entirely sure I understand why.

To make a long story short, I ran the numbers and decided that I may want to start off by offering 90K to just let the seller sit on it. When I mentioned it to my agent, she stated that it would be assured to alienate the seller and would most likely not receive a counter offer as it's over 44K lower than asking and has only been on the market for a week. I have read many tips stating that if you're not embarrassed by your offer, than it isn't a good offer. I am not trying to purposely low-ball an offer, I just ran the numbers using an FHA loan and maximum potential expenses and it seemed that this was the number necessary to ensure at least $100 of cash flow per unit. Not sure how to react to my agents reaction, but wanted some input on making offers in general. Thank you in advance!