Potential 1st deal!!!!

[Josh Adamo]

Hey bp need some help,

I got a 3/2  built in 1958 with 1523 sq ft single family brick house with no basement or garage, electric heating and ac needs work. Heres my situation and numbers:

The house was listed at 100,000 with a realtor and expired at 88,900. They called me off a direct mail letter I've been sending them and I offered them 65,000 and this is what they sent back through email. Remember this is as far as I've gotten with a deal as to having them being this close to agreeing on a price so tell me what y'all think. This is the email:

Josh,

Thanks for giving me a couple of days to ponder your offer. Let me offer a few details before I respond. Since this was my mom's house and she has passed away, we are in the process of working through her estate according to her will. She appointed me as executor. In total there are 4 heirs involved in her house and property. My goal has always been to get as close as possible to 20K each for the heirs after all is said and done. Now, I know that desire does not equal value and there is also no market value for sentimental attachment, but in working with a realtor before, I did not think that to be an unreasonable goal. (As you probably know from your research, we have dropped the price a few times already.) We also still have some final expenses that will come out of whatever we get for the house. So, I want to do the best we can for all involved while still being reasonable. 
Now, I also know that this is your business and you need to make a profit, so I do not want to be unrealistic in my estimates or desires. And I realize that you will have to spend some money on the house before you can sell it at a profit. It surely does need some updating! I also spent some time backing out what we would spend in realtor commissions and closing costs.
With all that said, I would like to present to you a counter offer on the house of $75,000. For that price you could have all the furniture and appliances that are still in the house. With Baxter coming in and the house being near that bypass, I think this would be a fair price and should allow you to update the house and still make a good profit on it. 
I really appreciate your interest in the house. Please get back with me and let me know what you think about this counter offer. I look forward to hearing from you.
Thanks again,