Need help structuring this deal

[Loreal Amporful]

Hi currently have this property under contract, but I need to restructure this deal. I am looking to wholesale the property, but currently the owner is under water and wants to get rid of the property. Only problem is the property needs work and he owes 37261.56 which is more than what the property is worth. How can I restructure this deal so that its a win win situation? Any feedback would be appreciated.

pics: https://www.dropbox.com/sh/6v2jjgdutoevvuw/AAA1PULVXeJvSepW5lqqxHjAa?dl=0