I'd tell the guy $23k and not a penny less. Beautiful car but would you rather have a car or a house? I'll go with the house without question. What can you do with that car, besides insuring it, doing maintenance on it, maybe driving it a bit and praying you don't get into a fender-bender, sit on it through the winter... and maybe end up lowering, then lowering again, your ask price.
My buddy and I bought a 1931 Model A a few years ago, and when we sold it early this year, we took a big loss. Not the same, I realize - your car is much more desirable, but trying to sell our car was a boring, tedious hassle and finally we were glad to be out of it.
If that helps any... Good luck.
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