A 75d with a pano roof, power liftgate with EHP with the new AP 2.5 hardware and goes 0-60 in 4.2s goes for $83800 new.
Minus 7500 for the Fed Incentive. So, $76300 gets you a brand new Model S, with better AP hardware, faster, and longer range.
So, I think you are looking at low 60s/high 50s. AP1 CPOs under warranty tend to go in the low 60s, but, those are bought via tesla and re-conditioned and are covered by Tesla.