I think the
asking price is dead on and is what I would ask if it were mine (maybe more as I'm in the DC area). As for the IMSB, here's the thing:
I'd bet you dollars to donuts that it's fine. I have an 02 S that I purchased over the summer with 51K. I read all of the horror stories and was pretty worked up to the point that every noise sounded like an impending IMSB failure to me. I sucked it up and did the clutch and IMS @ 53K because I could never really enjoy the car with the thought of the engine grenading hanging over my head.
I was half disappointed to find that my IMSB was in perfect condition and by perfect, I mean no signs of wear, nada, zip, zilch.
This is a nearly new car from what you describe. I speak from experience when I tell you that an extra couple of grand for a pristine example is always less expensive in the long run than trying to bring a more moderately priced car with average wear and tear up to pristine standards...