I'm happy to do it with less amount and with escrow if needed, assuming OP is serious about it.
My only concern is that OP is not being serious about the offer and just randomly came up with an insane amount.
If you think that you can do it, I don't know because it seems OP has exerted all efforts to recover it, then offer him to do an escrow and ask him a proof of funds, my only concern here is he really doesn't own that Gmail, anyone can have a Gmail id and password but once you opened it in a different location and with a different device Gmail will trigger a verification if the one who opens it is the real owner, if there is valuable info on that email the owner, should have secured it, in case of a breach of loss.