Sorry about your father, I know how that feels.
The car is beautiful, and likely worth that price to the right person.
When I was looking, I would have tried to get you to take 23K for it
It is likely going to appreciate, both because of its stance as the "best of breed" for 986's, because of its rarity as a special edition, and because it is original and low miles. But until it does, it faces some stiff competition in that price range as an everyday sports car. And a lot of the enthusiasts lurking on this forum have the good sense not to muck up such a prime example, but since we love to muck up / mod our cars, it is not a great option for us. Furthermore, as a daily driver, which is what many of these cars become on the second/third hand market, the special edition interior parts, roof, and certain other parts are hard to obtain second hand if replacement should be necessary, thus increasing the cost of ownership. But these parts are part of the intrinsic allure of what you have, and as I said, to the right person, it is probably already worth it. You may just have to be patient finding that person. GLWS. If I were still looking...