Take the 27k and run...was this toward a trade however?...because that changes drastically what they will offer. I recently sold a 2007 Base in mint condition with 9400 miles for $27.5k...granted it wasn't an 'S' and in the 986 models the 'S' is definitely holding it's prices well now. I also just sold a 986 'S' and there were not a lot of nice ones on the east coast.
I do agree if you are not in a hurry ask a good price and wait, spring will be here soon enough
