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WTB: 2014 AP1 MS 85 for <$25k w/~84k miles

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What do you think VIN: 5YJSA1H16EFP66820 is worth in today's market? If you don't want to search whatever tools you think are best, it's a single-owner 2014 MS 85 with AP1 with ~84k miles on it being sold by a dealer, so it'll qualify me for the <$25k used EV 2023 IRS $4k tax break (by Spring 2024 assuming I don't make too much money in 2023).

The biggest risk is that the 8 year battery and drivetrain Tesla warranty has just expired this month. Versus I could wait to buy a 2019 SR+ M3 for <$25k. The same dealer sold one (I tried calling countless times, but they sold it to someone else) yesterday, so a clean titled and clean overall 2018 or 2019 M3 for <$25k with less than 90k miles is possible with patience and persistence these days. Any battery and drive train warranty extension recommendations for MSs in Austin, TX? I checked out 057, but it's in NC, so I assume if something happens to the battery I'd need to pay ~$1k to ship it to NC.

I've used Texas' Presumptive Value Calculator to quickly rate deals, and it only asks for the VIN and mileage, and it outputs something that's above wholesale, but if you can buy a vehicle for less than it's calculation (assuming it's a clean title, accident free, and decent or better in other ways) then there's a good chance it's a good or better deal. I'm not sure if I'm allowed to post links here, but you can easily search for the simple calculator.

If you can buy a vehicle for less than KBB's Instant Cash Offer (ICO) I'd say that's a great deal and hard to find, and I've only found a handful after 2 months of searching at vehicles nationwide (I've focused mainly on Teslas in recent times).

Any thoughts about a just out-of-warranty MS AP1 with <100k miles versus an in-warranty (battery and drive train) M3 SR+ for the same $25k price? Which would you pick and why? Assume both are clean, 1 owner, currently fully functional, with no upgrades or modifications (not even tinting)?