Looking to close on 2nd property- Negotiation tips

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My team and I are looking to close on our second property tomorrow and the seller has been tough to negotiate with. Here are the facts:

She's at $130k and we need it around $105k

House is a wreck inside, cat pee, dishes, clothes, junk, dirt, debris everywhere. She's been saying her son will clean up but he hasn't at all- he is working full time, has a new born, and the 70 year old mom is watching the baby.

Unfortunately the dad just had a stroke and is in the hospital recovering, and they need to sell their trucking business as he is not fit to run it anymore.

They did an addition a few decades ago and did not pull permits, or put footers in to support the structure which is a washer/ dryer room they built off the back of the house. We had our foundation guy come out and he can fix it.

I'm thinking of using the washer/ dryer room as my leverage since it will absolutely not pass inspection, but will do it in a way to not rub her the wrong way or insult her.

Mortgage is at $70,000 and she wants money to pay for medical bills.

Suggestions are appreciated.