I think it depends on what comes with the boat if 110K is a good price. If there is no trailer (about 8K), no electronics (at least 5 K) Wndlass (2.5K) etc....plus sales tax--it could be right up to the cost of a "2008" boat.
Remember the 2007 boat for sale in New Hampshire, which as a lower HIN than my 2006 boat, and was built only a month later--so it would not have any of the later modifications.