Often there is some wiggle room with the price.
I priced out 98's, 99's, 00's in the low teens over a year ago
I have seen 03's and 04's in the high teens.
a brand new one goes for 30+. Places may advertise for 27K but by the time its in your drive way your well over that estimate.
If the boat is pristine it sounds like a great deal but I'd offer a bit less.
Get some comps on-line.
Good luck! Its a great big-little boat!