4 properties motivated seller asking 120k

[Amberle Farthing]

Hello all, I am looking for some advice on what could be my first wholesaling deal. I have a motivated seller who recently contacted me looking to sell 4 properties ( 1 lot, 2 single family homes, 1 duplex) They are all lined up on the same street. One of the single family homes are gutted, the other needs cosmetic work, the duplexes top unit needs cosmetic work and the bottom unit is gutted. It is 5 minutes from a local university making it good for possible rentals.

The lot, 1 SF and the duplex are owned free and clear. They owe 45k on the other SF. They have 2 listed with an agent. The owners are behind on taxes on every one by at least $1500 each. 

They are extremely motivated but this being my first deal I'm not sure what to offer them. Oh and the ARV's for the SF's are around 90k each and the duplex 110k. If anyone has any suggestions they would be much much appreciated! Thank you for your time!