@Christopher Blanco - echoing feedback from above, it seems like there a few areas your contractor may not have a lot of experience and/or may have estimated high without contacting the subs to get accurate estimates. I would clarify what work he is doing and what he is subbing out. Then get quotes for the sub work directly. You should be able to do better on the hardwood floor refinishing and gutters with subs.
If the Budget has to take a cut I would look at doors, windows and the basement. Without seeing the home its hard to say, but many UH basements have paneling. If that's the case I would paint it instead of drywall. Basement flooring should not take $2,500 either.
Lastly, the bathroom budgets are significantly out of line with what I would have expected. I count almost $20,000 in bathroom costs. Unless you need to take everything to the framing and replace plumbing I can't imagine spending that kind of money on a flip bathroom. I would expect $1,500-$2,000 for a half bath and $3,000-$4,000 for a full, maybe a touch more for a master. You should be using the same tile and fixtures for everything but the master. That should allow you to get bulk pricing and speed up the install, all of which cut costs.
i'm local and am happy to discuss further. PM me if you want to chat.
Good Luck
