[dparm]

Having just sold my E90 last year, I would tell you that you're probably looking closer to the $26k mark. I would certainly pull all of those mods off and sell separately since they will scare away a lot of potential buyers. I know the StopTech brakes will go fast, as will those wheels (maybe you can swap + cash for a set of ZCP wheels or whatever).

The wrap will make it hard to sell -- I'd remove it unless the underlying paint is in really rough shape. The minor paintwork from vandalism isn't really a big deal for a car of that age, IMO. Spend a few bucks and replace the interior pieces that are peeling, too.