Help with selling negotiations on property

[Jeff Bridges]

I have a single family unit available for sale for 120k on MLS. It has been lowered several times and is 90+ DOM. buyer presented lowball offer of 100k cash with buyer paying all closing costs to my agent. I countered with 110 buyer pays all closing costs. 110 with buyer paid closing gets me the same net as 120k with me paying the closing costs, so I get 110k net either way and thats fine with me. Seller then countered with 110k and split closing cost. That would put me at 106k net at settlement. I think we're 4k away, but I'm staying firm with needing 110k net. He has several rentals in the neighborhood and looking to grow his portfolio, so it appears hes definitely interested in this unit. I countered that i cant move from there. He came back at accepting the 110k plus all closing costs paid by buyer, BUT he wants me to place a tenant there first and he will take it occupied. That presents alot of work for me and liability of dealing with tenant if the deal doesnt go through. Somewhere between the 2 negotiations, he became worried about filling the vacancy presumably before the fall/winter. Any recommendations on countering and getting him to accept his offer and no tenant contingency? I'm motivated to get this sold and move on to a better performing rental. I would even accept seller finance for the 10k and take 100 of it in cash for a short term 12 month note if that helps him agree to the higher amount. thanks in advance!