Kawai worth

[A440A@aol.com]

Greetings, 
    I have just been asked to evaluate (for donation to a State University) a 
Kawi KG-2E. The piano has never been played, not a scratch on it, not a 
string mark on the hammers.  It is 10 years old and may as well be a new 
piano,(though the bass windings are not as bright as brand new copper).  It 
does need to be regualated and tuned.   
    Anybody care to throw out what the fair market value of this piano might 
be?  I don't know that the model is still made, so I don't think I can get a 
direct comparison. The dealer, of course, wants the figure to be as high as 
possible, (he mentioned $20,000) the IRS wants it to be as factual as 
possible (makes me think more like $12,000 tops).  
   ??? 
Thanks, 
Ed Foote RPT