read what the IRS concluded. based on the income and assets/liabilities you entered you do not qualify.
check what you entered. if it's correct your only option would likely be an installment agreement.
put it this way you can pay about $2,600/month +net assets of $32K. or put another way in a year you could pay $64K which is more than what you owe.
OIC generally requires the inability to pay within a reasonable amount of time.