My Mom's friend is in Pre-foreclosure

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Hey, Bigger Pockets Family!!!

I am looking at a home that is in pre-foreclosure status in an "A Class" neighborhood. These people ran into a very difficult time and currently suffering from major health issues. The wife just had a stroke a few days ago and the husband is on oxygen and currently having tests run for cancers. They are planning to just walk away from the home and allow it to foreclose. Fortunately, my mom has developed a friendship over the past few years with them. I approached them to try to buy their home before it went into foreclosure. The couple is much older, probably in their 60's, and already have a place they are currently moving into. The house needs about $15k in repairs due to hoarding, animals, and smoking. A few days ago, the husband said they didn't want to deal with anything and planned to let the home go. I [resented a few offers I felt were reasonable but unfortunately, he unloaded all the aforementioned health concerns right after my offers. He states he doesn't care about making any profit but isn't true based on his expectations. 

When fully repaired, the home can resell at $140-$150k. He owes roughly $70-$75k on the property and wants to sell the home for $100. I offered $80 cash, he picks the closing date, and I would help him move. The home will be foreclosed on May 10th. Any suggestions on how to handle this situation? P.S. this would be my first flip.