Here are the basics of the deal:Buyers are asking $59,000ARV is ~$100,000Repair estimate is just shy of $25,000We settled on a cash offer at $40,000The buyer is gun shy and does not want to deal with counters after inspections etc.

Something you may want to try is contacting some local wholesalers buy calling the number on bandit signs or "As-Is / Cash Only" postings on Craigslist and explain what you are looking for and ask to be added to their buyer's list. 

Anything that hits MLS is going to sell at near full-market value because there are so many buyers out there and the competition is really stiff.

A cash buyer is better because the seller doesn't have to wait for financing to come through and any hoops the bank makes everyone jump through to close.

Not cool to lock up a property hoping you find a buyer, wasting the owners time (and money if they have financing on it), and getting their hopes up, just to walk away 30 days later.

I’m assigning the contract over to another buyer.

I’m assigning the contract over to another buyer.

Then I sell the property to Tenant Buyers who give me $25,000 plus or minus down.

seems high from JUST closing cost perspective on buyer or seller side (escrow+attorney+survey+prorated tax+ doc)... but again it could be very low depending on how the closing cost is being constructed (may be point or cost from both side etc) ..if you can give a breakout /pic of the closing statement then i can help 

The tenant was pleasant when we spoke during the walk-through but it has been a different story when we tried to secure times for walk-throughs and for the inspection.