I'd part it out and return it as close to stock as possible. Leave the body kit and XXRs on. I bet if you left the Vortech, body kit, and winter wheels on you'd still get $20k-21k for the car.

Items like your Volk wheels, exhaust parts, coilovers and brakes will return a lot more value if sold individually over time than on a 55k mile boosted 2013. Someone will just make a janky excuse to lowball you at $20k-ish for everything and if you're still holding the car waiting for the perfectly interested buyer you're gonna get hosed.

Maaan, your FRS was looking soooo sick. How much did you get for it at last?! I actually think that 23.000 bucks is even more than just reasonable, it is exactly the amount of money that I would start the discussion from. I did not invest that much in my FRS, however when I placed it on the market, someone proposed me 25k, I was very surprised actually. I did not sell it, and I am not looking to sell it, as I am working on another project of a Junk Vehicle, and I need my FRS as a daily car at this moment.