Short Sale Questions

BPO 80,000 licensed appraisal 83,000 balance on mortgage 64,000 back taxes including this year 7,600 seller is 3 months behind on mortgage and is no in loss mitigation dept, seller will file bankruptcy if I dont buy property. QUESTION is should I include all of the following items or just taxes, and repairs as part of my package. taxes 7600 heater 3100 termite repair and treatment 500 broken door replacement 140 replace or repair leaking oil tank 390 tree removal/trimming off rain spouts500 outside inside paint 1550 real estate agent commision 4300 home owners insurance 400 loss of interest on 55,000 for 9 months at 7% 2587 attorneys fees 1975 property cleanup and eviction 1250 sellers closing cost 1800 total loss to mortgage company 26,092 I am sending hardship letter, heater estimate etc. Pictures of termite damage etc. I figure they will get 75,000 minus 26,000=49,000 instead of 64,000 loan payoff. Should I offer 52,000 which would cost me 52,000 plus 7600 taxes and closing costs? thank you