It's not a straightforward answer...So I guess here's a better question... What would be a fair price for that Jeep? It is worth more that a 39K mile stock Jeep, but how much more...
Here's another thing. Price varies widely with location, between regions and even states. Choice of aftermarket parts aside, that's a really clean TJ, with low miles, that looks like it's been taken care of (and a beautiful color IMO). My rough estimate is at least $15k and not too far past $20k.