I dependents largely on the state the boat is in.
A rule of thumb most cat dealors use is :
15 % of new price for 1 year old boat (or one that has been sailed at least ones)
then 10 % off for additional years/seasons.
I would consider this boat to be in its 3rd season so roughly it should be around 65 % of the new price. It can be more if it is well maintained and less if it is not well maintained. Like I said it is just a rule of thumb.
Wouter