Lower than lowball Big 4 offer?

I am looking for new opportunities for a few reasons, despite being comfortable at a very nice office. So last week I interviewed with a Big 4 firm as a Senior Accountant I in a big city, and it went really well. The interview process was a positive experience, and I was very delighted with the individuals I met and about the work. 

However I currently work at a midsized firm in a small market with 4 years of experience as a tax generalist, my CPA license, and my Master of Business Taxation (MBT). My current salary is $60,000, fair in my market according to the 2016 Robert Half salaries survey. To get my masters, though, my current form paid for $25,000 of the tuition with a 3-year cliff arrangement.

So the offer I received yesterday was for $65,000 base salary and a $3,000 signing bonus, plus their standard incentive bonuses throughout the year. The Robert Half numbers for this position with my education in this market are closer to a $85,000-$120,000 range, and I would have expected advanced, specialized degree buyout assistance. 

I won't be accepting their offer as-is, but I am hoping this community has some advice, insight, and opinions to share. Thank you for your thoughts!

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