Yes these numbers would be close. However, this is a 100 percent fault to the other driver.
Thus, Mark does not have to accept "book" value. He had no plans of selling this immaculate RS6 that still had warranty. He does not have to accept book. He can simply say replace it with like cond and warranty or pay me 30k. Period.
Not that i would sell #1 or #3....but anything under 30k does not even make me blink. Go find a nicer one with Fidelity.