Potential Deal? Estate Sale Free and Clear

[Samson Kay]

So I was cruising the MLS and came accross a house being sold as part of an estate sale. I pulled up the mass land record and found that the the house is paid for free and clear. But just from looking at it from the outside and from a drive by I see that it will likely need alot of work.

Comps puts the ARV around 120K.
Asking price is 75K.
I'm thinking about offering 35K for the property.
I estimate around 50K in rehab (I haven't been inside yet.)

Since its being listed with an agent. Could I still whole sale this deal?
How would I structure the deal and the offer.