Would Hefner's mansion be the same w/o the pool and grotto?

I need help with unusual bpo. I am working on an unfinished, abondoned new construction project. Subject is (almost) a SFD. Estimted by client to need 75k to finish the project. I did not gain access to confirm this and have commented the estimate to finish was furnished by client. I did this order a year back and the client insisted I do it as a unimproved lot, since the is the lowest common denominator a lender would make a loan on-with no occupancy permit yet issued by the county.
This client wants it completed as SFD needing 75k in repairs. So I did this and I am getting static to change values or to change comps. I adjusted my values down (basically retail minus the repairs amount and an 'investor discount' There is no way anyone other than a builder or investor could or would buy this project. And it was booted back a third time. They want me to go higher on the values. I told them the only way I could go was even lower. Now I have this uneasy feeling about whole thing, thinking the 1st investor was spot on, approaching this as a lot only project.
Confounding this is limited comment space in the form. I have commented to the max already. I will not abandon the order but need some insight from anyone who might offer it.

Agreed with Neudot. I do the same.

Did you base it on New construction? Is there any new construction going on that you can supply the AM a flyer of the price ranges. Sorry, I would have done what you have done already. It almost seems they are telling you what price range to give. Good Luck.