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Don't know much about the tax laws in Canada, but I will say that I think an offer of $9k is fair - 3 month's income (if I remember correctly, the "3 month rule" is a brick&mortar rule adopted by internet businesses, I could be wrong though).
So I would offer $8k to negotiate up to $10k max.
I'm sure this person wants to sell more because of the inconvenience than for the $ earned by selling it.
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