Here is a thought
If you where to take the 60K and spent it on advertising would you be able to secure the same amount of accounts as what the seller is selling? Or spend even 30K on advertising and 30k on equipment. If you think you cannot then buy the company. If you think you can then do so close to where you live/opperate vs traveling 45min accross town.
If I was in your situation I would not buy the company from what has been discussed on this thread.
Or if you are set on buying then arrange a face to face with your check book out haveing him see you write out the check with the only thing left is the amount, and drive the price down as I would not want you to spend anymore money than you absolutly have to.