end of lease is it worth buying???

[xxx5]

My X5 lease will be up in 2 weeks. (ext. white int. tan, 24K miles, excellent condition, regular 3.0 package).
Dealer is offering $24,662 for me to buy back, plus I must pay $2400 for inspection to give me additional free 2 years or 100K miles warranty. So total cost to me will be about $27,00o plus tax. Oh...they are also offering me 4.9% financing over 60 miles.
Do you think that's a good price?
Is $27,000 a good price to buy back?
Any suggestions? input? comments?
Do I really need to pay the $2400 inspection fee since the car is still under warranty?

Thanks