<prompt> Human: I recently applied to a job through a friend, had an interview at the company that went extremely well and received an offer. Everything was feeling incredibly positive about his job, until I saw the salary number.I currently work from home with the following benefits: 105kyear 6 Match 6,300 No commute work from home 20 days paid vacationThe new job is offering me the following: 90kyear No 401k Match 1,500 commute cost 20 days paid vacationI do not think that the 401k match is on the table for negotiation. All that said, I would accept this new job for nothing less than 130kyear. Obviously thats a nearly 50 increase from their offer, so I am wondering the best way to approach negotiating that. So far, they have been fairly upfront and honest with me about everything its a very small company. I see essentially two options for my negotiation. 1. Let them know I would not accept the offer for anything less than 130k 2. Come back to them with a number like 140k, so there is room for negotiation downwards.I am hoping for any advice on what would be the better tactic, or if there is a third option that I am missing!  <response>: Id go with option 2. In the very unlikely event they are willing to go much higher than their current offer, that will give you more wiggle room to settle where you want to be. I think its far more likely they wont be able to come close to your current salary or your requested salary, and youll need to pass. But that doesnt mean you shouldnt try. 