```json
{
  "action": "offer",
  "price": 120,
  "claimed_limit": null,
  "message": "I can meet your stated budget of 120. Let's complete the transaction at this price."
}
```

**Action justification:** At t=2, I have three choices: accept 106, reject (both get 0), or counteroffer. 

Accepting 106 yields utility of (106−60)×0.95² = 41.5. 

Offering 120 (the buyer's stated limit) yields (120−60)×0.95³ = 51.4 if accepted at t=3. Since the buyer explicitly claimed 120 as their budget limit and demonstrated serious intent to transact by countering at 106, the probability they accept 120 or below at t=3 appears high (~85%+). Expected utility from offering 120 is approximately 43.7–44, which exceeds the certain 41.5. The final t=3 decision gives the buyer no further negotiation options, making their stated limit psychologically binding. The move captures additional value while maintaining high transaction probability.