the dealer/seller didn't pay more than $14k. he knows the market is weak and he made sure the owner of that car got the "right" price.
the car is amazing but once it starts breaking expect to spend a lot of money to fix it, unless you are handy and have the right tools. as long as she's paying for everything I'd tell her to stay away. just my opinion

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2012 X70 XDrive 35i