Price Negotiations on distressed property

[Quinzel Waiters]

Hello all I'm new to the Real estate space but I'm working on getting my first off market deal

Currently I'm looking at a heavily distressed property that's priced too high. It's a complete gut job. Needs new everything floors, kitchen, bathroom, paint, roof, landscaping and also has termites and a tentant that's not currently paying rent, for a 1000 sqft property they want 160,000 for it, but my comps say for a rehabed house in similar sqft property in that zip code would sell at 220,000k and I would say it needs atleast 65,000 to 75,000k in repairs so my offer price was at 100,000 to 110,000 and the buyer will not entertain my offer

I would like to offer more but if there are any surprises I'd like to be prepared for those cost during the rehab process. Should I move on or does anybody have any strategies on how to negotiate? Also they don't want to do any creative financing.