Of course, you can find used '08s in the $46-48K range. However, the value of the car is not only related to mileage, but when it went into service.
An '08 that went into service in 10/07 is worth considerably less than an '08 that shows an in-service date of 6/09. There is also a pretty good spread between E90/92s and E93s.
$60K is a good price for a completely loaded E93 with a 6/09 in-service date and 100 miles on the clock.