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There are dealer incentives, volume discounts, etc. You will never really know what the dealer pays exactly, but my guess is that this is a high volume dealer and they are trying to clear the 13's out for the 14's and this car has probably been sitting on the lot awhile.
I love the color too, this is a great deal. I would confirm the mileage and also make sure the car was not flood or hail damaged.
A dealer here was advertising a new BRZ Limited in WRB with homelink and other accessories for $25K. When I called and spoke to them they told me it had "some minor hail damage" but they never mentioned that on link to the car...
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