I've come across a GTS that has caught my eye and wanted some feedback on how close the asking price is to the real value.

Details
Red 98 GTS
50K miles

GG Heads w/ new valves and spring (Installed at 41k miles)
1.7 Roller Rockers
GG Spec'd Comp Cam
3" Borla Exhaust
M&M Headers
A&C Performance Tune
New Poly mounts
170 Thermostat
BC Coilovers
ForgeStar F14s

Owner claims ~550 whp on 91 Octane.

Asking $45K

Based on the pictures, car seems to be in outstanding exterior condition save for a few small rock chips.