Creative Ways to Structuring Lease Buy-Outs?

My shop has a ~40,000 SF office building in a secondary market that has struggled since acquisition. It's one of the last assets in a value-add fund that we're looking to exit in the next year. We're sitting at about 60% occupancy and currently have a 5,000 SF tenant that is rolling in February.

The tenant has another 6,500 SF office in a nearby, more expensive building and wants to consolidate into a contiguous space to save $$$ as soon as possible. They've got about 14 more months of term at that building, paying $27.69 psf, totaling ~$210k over the term, and is willing to consolidate into our building at 9,565 SF for 10 years if we take over their lease and provide an attractive rate and TI package.

I've run all sorts of analysis on amortizing that lease cost into their rate, free rent structures, different TI packages, and especially sensitivity on the back end, but I'm going in circles in coming up with a structure that is mutually beneficial.

1. Taking over their lease and amortizing the cost into their rate at our building saves them zero over the life of their lease so I doubt the tenant would see that as a win.

2. Taking over their lease and try to sublease their space. Probably the best option but we lose 210k if it doesn't work out.

3. Free rent at our building to offset cost at the other. We eat all opex at our building over the life of remaining term.

We'd be screwed if this tenant vacates and goes elsewhere. We lose in any situation, but just want to figure out the best way to mitigate that loss and risk. I know I can lay this all out in Excel and come up with something, but wanted to see if any leasing guys had any creative ideas beyond the numbers on how we can structure this.

Thanks!