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I paid $25,000 OTD for my '08 Ultra w/ ABS, Security & Two tone paint. I live in So. Cal. so our taxes here are fairly high. For what it's worth...my bike was $1000 BELOW MSRP. Sounds like a really good deal on yours if you choose to buy it.
If you like the bike, go for it. I love my '08. But keep in mind you're going to take a huge hit on the depreciation as soon as you drive it away from the dealer. Kelley Blue Book would put a used '08 at about 19,800 with ABS and security, add another 2-3 hundred for color or 2-tone paint. I did way better on my '08 back in '08... I think you should be able to do better. For that kind of money, you should be able to get an '09.
See what ? It's way to small even with my Bifocals on
Put your mouse over it and it opens in a new window, then click on it and open it up and then click on it again and enlarge it. It is the MSRP prices for 08 Ultras