Under Water Deal - How should I help her?

[Lamont Marable]

I have a lady that would like to sell her home but she's underwater. 

- Home value 138,000 

- Mortgage is 210,000 

- She has a tenant in the home 

- Mortgage is late and tenant pays on time

- The house is in Waldorf Maryland

- Eager to sell

What would you do?  I have an idea but I wanted to hear your opinion. 

Thanks BP!!