Flip analysis: I would really appreciate some help

[Armani Emon]

So I have a great deal.

A home in a great area, that is continuously getting rehabbed, great neighborhood ect.

The ARV=235

It is estimated to have about 60k that needs to be done in upgrades

However If it wasn't to be upgraded then it would have only cosmetic work that needs to be done. And can be tenant ready immediately. In fact a tenant just moved out. I estimate about 3-5k in immediate cosmetic repairs.

I used the formula ARV-Repairs*.70= 164K

So I set my asking price at 164K

The buyer and I are going back and forth negotiating and she wants the price lower because of the rehab costs

So what I want to know is as a wholesaler do i conform to the needs of the buyer.

My mindset keeps going to stick to the formula, my only goal is to use my formula to structure my deal. 

But the real reason i am so hesitant is because this is a really good deal and I dont want my ignorance to make me miss out on an opportunity.

I dont want any money left on the table , so can someone tell me the best negotiation method to use? and guidance of what they would do in this situation ?