86 Turbo with 110k Miles

I’m looking at an 86 turbo and need help confirming a fair range. Car is in the US and had timing belt and water pump replaced in 2021. Compression leek down passed with no issues. Car is stock and no rust. Service records going back to 1993. Car looks to have been stored inside of most of its life as interior has no tears or cracks. No rust. Tires need to be replaced.

Seller asking $28k. I’ve looked at both BAT and Pcarmarket etc. Would appreciate anyone’s thoughts on fair price.