Motivated seller with no equity-how can I help?

I found a very motivated seller, but he has no equity. He owes $126,000 on the property, and this is also what my CMA estimated as the value. I thought about making a subject to offer, but based on his PITI payments and the rent I could get in the area, I would be looking at negative cash flow after all my expenses. Is there anything I can do that makes sense for me and the seller? He wants to sell ASAP and not have to come out of pocket to fulfill his loan. Thanks!