Offering 52% of loan Amount, Need advise on Acceptance

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I'm working on a Short Sale here in Seattle with Countrywide.

The house is worth 225k which has a total of 243k in liens (1st & 2nd).

We had two reparable contractors look at the property with a total bid of 40-50k worth of rehab repairs.

It’s been sitting on the market for 6months with a few bites but 0nly 1 offer that fell through.

My Partner & I want to offer Countrywide 130k

I did a Bank valuation Spreadsheet on these numbers and the total amount to offer was 140k.

Does anyone have advise on what we should offer Countrywide if we're planning on wholesaling. PS We have an Approved buyer at 215k

Thanks Everyone!