If they even listed it at $55k they have no clue and probably not even worth your time. If they were listed AT nada then maybe as you can probably talk them down as they just used book to start.
For me the $14k don't mean chit other than the boat sustained a lot of damage. Remember that is repairs NOT upgrades! Do a search on boat trader and other online sites, figure out what the model is actually going for and go from there. Damage repair, 400hrs AND nearly $20k over book...i'd walk, no run away! $20k UNDER book? now we're talking.