Estate Sale Stuck Because of Multiple Mortgages and SBA Lien

I'm looking for some guidance on a real estate transaction involving a property in pre-foreclosure.

I'm the lender providing a loan to a borrower who is purchasing a property from an estate. During the title search, we discovered that the property has three liens against it:

• A first mortgage
• A second mortgage
• An SBA lien, where the property was pledged as collateral for an SBA loan

The total amount owed on these liens is greater than the current market value of the property. As a result, the heirs (the sellers) no longer want to move forward with the sale because they would have to bring money to closing to satisfy the liens.

My questions are:

1. What options are available in a situation like this? Would a short sale, lien negotiations, or another legal process be possible?
2. Has anyone dealt with a similar situation involving an estate and multiple liens, including an SBA lien?
3. Can anyone recommend an experienced real estate attorney (preferably in Florida or Ft. Lauderdale  area, if location matters) who handles complex title issues, estates, short sales, and SBA lien negotiations?

Any advice or recommendations would be greatly appreciated. Thank you!