Let me just add to what HelloSailor said.
The fact that he has $30K in receipts does not mean much. With most boats, the market value is the market value. One of the best indications of market value is the asking prices on other similar boats. You can assume that fair market value is somewhat less.
Take a good look at the other boat Hellosailor mentioned. The one you're considering is asking-priced 250% higher.
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Pacific Seacraft Crealock 31 #62
NEVER CALLS CRUISINGDAD BACK....CAN"T TAKE THE ACCENT