What is a good offer on a VA owned home list price is $141,900?

The home is in decent condition, only needing cosmetic repairs to suit our tastes. It is appraised higher but I still think that with the repairs/updates needed I think a $10k offer below asking is a good number, but I would like to see what other people think. Should we offer less?? Or is offering the $10k less a good place to go in at.