@Dave Mason  The large national firms do not offer self-directed IRA plans.  

This afternoon, I'll be heading to a closing on the sale of the first rental property I bought almost 5 years ago, in November 2014.Here is a post where I was trying to figure out whether or not to buy the property, when I was brand spankin' new to real estate:https://www.biggerpockets.com/forums/88/topics/154881-should-i-hold-firm-or-negotiate-this-dealI chuckle a little at myself when I re-read that post. 

Any recommendations on a reputable firm that specializes in fund accounting?

If your agent knows they can afford to take the low offer (our tax records usually show existing liens) and that nearby homes are selling near your price, then have him resubmit your offer or slightly higher, like $176,000, with comps to support the offer price, and let them know it's firm and put a deadline on it. 

This is just a law firm selling a package of fill in documents for $999.  

I currently hang my license at a brokerage owned by a friend, but am curious if there are other options with lower fees paid to the brokerage firm.

There is a big for profit firm here that people pay thousands of dollars to fix their credit.  

I would suggest tabling a firm offer and moving on.

Tiger 21, one of the biggest investment firm ($75B in assets) is also expecting it and they are moving their money from the stock market to real estate and cash, waiting for a pull back.https://www.marketwatch.com/story/the-superrich-are-selling-stocks-buying-properties-and-keeping-cash-ready-2019-08-05?

Have a strong late policy and hold firm to that.