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LOL.
Since when does $52K = $67K (being generous here with the M3 pricing according to latest reports, assuming you can even get one)?
Car = $42K (can save another $3K here with ED, this includes PP, SP, heated seats)
Software = $1.3 installed
BBS forged wheels/tires = $4K installed
LSD $2K installed
3 way adjustable suspension (completely adjustable) = $2.5K installed, aligned, corner balanced
$51.8 total under this scenario
The wheels will be worth at least $1500 when you take them off in 3 years assuming no damage. The rest of the mods are probably throw away, though you may get some ebay value.
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