```json
{
  "action": "offer",
  "price": 140,
  "claimed_limit": null,
  "message": "Opening offer"
}
```

**Justification:** Given my cost of 83, I'm offering 140 to balance acceptance likelihood with profit maximization. Since the buyer's value is uniformly distributed in [113, 183] with expected value ~148, this price should be attractive to approximately 61% of buyers while securing a profit of 57. Earlier acceptance (at t=1) is valuable due to the 0.95 discount factor, so I'm targeting an opening price that encourages acceptance without leaving excessive surplus uncaptured.