KBB puts a 2007 w/ 25,000 miles in Excellent condition at $90K. You could probably assume a hefty discount on that given the market these days. Or if you're willing to sacrifice some quality--- aka you settle for a car in "Good" condition and do some detailing/fixes.
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1997 M3 Coupe - BMWCCA I-Prepared #22
2006 M Roadster - 23,000 miles and slowly counting
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