How Much is this VLX worth?

I've gotta friend looking at this wakesetter VLX. Just wondering what you think it's worth?

05 Malibu Wakesetter VLX
Monsoon 340 hp
Tandem w/disks

Polished stainless steel turndown exhaust tipssony

CD/MP3 player, remote, 4 Sony 220watt Xplode speakers, and I-pod plug in

Perfect Pass digital wakeboard pro
Halogen docking lights
3 vent heater
Bow ballast system
2 pair pull up cleats
Fiberglass swim platform
alloy wheel upgrade
Welded spare tire carrier
Swing tongue
Caster wheels
Custom sport shroud (red dash)
I've read some threads that Malibu had a pretty big mark-up (10-15%). Of course I want my bro to get the boat but I want him to get a good deal, so maybe you can give a helping hand thanks.