What's this nicely-built 2010 Tacoma worth?

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IMO I would never pay that much for a used truck ID be willing to go 20k tops. Yes the mods are nicely done but just because you've got 18k in it doesn't mean you'll get that back at all. Most people build rigs and sell them for 1/3 of the price.
 
Isn't the typical rule of thumb to take the parts costs of the mods, divide that in half.
Add that number to the KBB value and that's the price to pay.

In this case
KBB value is $22.5k
Parts that I added up just from quick search
Bumpers and skids: 4200
Icon S4: 3675
LCA: 175
Gears: 2399
Warn 8000: 1000
ARB Comp: 350
Rigid D2: 190
Halo HID: 230
Airbags: 450
Total: 12669
I probably missed a few things, so I will round up to 13,000 in accessories.
13k/2 = $6500

So 22500 + 6500 = 29,000.
 

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