Collateral? If you don't have any then don't even bother responding and just lock this thread.
It is from tax credits, it has been audited and submitted to govt but there is a wait of several months until they are granted. The tax credits at market value are worth 93K. I have spoken to private buyers but their offers are too low because there is not much competition for this market.
If they have not yet been approved and it will be several months before they will be done so then you will most likely receive lower offers to lend with them as collateral as even if you receive a legal opinion that they will be granted that does not mean the government bureaucracy will do so.
As a general rule, most lenders will want at least 120% worth of collateral of the repayment amount if the collateral can easily and quickly be sold. However based on your description, neither of these will apply so lenders would likely want a higher ratio of collateral to repayment amount.
I would encourage any potential lender to do their due diligence prior to funding the loan and ensuring that the collateral is properly secured.
