120 days vs.150

I'm now considered 120 days delinquent on my BoA card. Got settlement offer at 32%. Tempting as I kind of need resolution but it would be a stretch to come up with the $14k. But what is really influencing is credit score. Does anyone know the impact to credit score when moving from 120 days to 150 days delinquent? If we are only talking about 20 points or less, might not be worth it.
Thanks all.