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Sounds like a roughly fair offer. You bought the car for $55K. You put $2.5K into repairs. But you also put some miles and another year on the car. They're offering to "buy it" from you for just under $55K. The amount you paid on taxes is not their problem and shouldn't be part of the equation.
Most importantly, glad you and your buddy weren't hurt.
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1987 Venetian Blue (looks like grey) 930 Coupe
1990 Black 964 C2 Targa
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