Whats the correct answer for this example bank owner property?

Auditor of state shows sale price three months ago is $48,000.
Auditor of state lists the market total value of $107,000.

Bank asking $97,000 for the property.

So will the bank accept an offer closer to the actual listed sale price of $48,000 or do they have other costs that they are trying to recoup?

I am a cash buyer and i know the bank has carrying costs so what is a good rule of thumb to begin with an offer?