He will also make some money on the factory Dana 35 when and if he sells it which will bring the overall price for the swap down.
You can only consider that if it sales. Here in AZ the Dana 44 is astronomical, but I can pick up a Dana 35 just about any day for 100-350 dollars. I don't usually count on a sell into the price until it actually sells. I have so many TJ parts for sale right now that I have been sitting on for over a year. Do you know anybody that needs a tan back seat in good shape?
When I first bought my Tj, I bought a Curtis stage 3 hitch and then almost immediately bought a Dirtworx rear bumper. Then I tried to sell the hitch for about 8 months before it finally sold. It was only used for a month so there was not rust or blemish. The first guy that asked about it bought it. TJ parts don't seem to be a huge seller here anyway. So I am happy if something sells, but I can hardly even give it away. Especially weird because there is not really a lot of used parts for sale so it isn't like there is any competition. Just no real call for it it seems.
So I only subtract the price of the sell after something sales, but it is hard to judge what it will sell for or when. It may be different though in other places.