Need Help - Best and Final Request

[Account Closed]

The Data -

HUD Property
ARV 105K
Repairs needed = 16K
Asking Price = $72K (reduced from $79K)

First offer was all cash, $51000.

They have now asked for the "best and final" offer due to "multiple offers".

Do I ignore the fact that there are "multiple offers" and just go straight with the numbers. I am rehabbing to sell with estimated time to complete being around 60-90 days.

Based on 70% ARV - repairs, my BEST offer would be $57K, but that would not account for any overages on rehab. Additionally, this will be an all-cash purchase, so am I allowed a little wiggle room on the 70%?

Thanks for your help. Oddly, they only gave me ONE DAY to make the best and final.