DownTown: Taxes on 60K can will be pretty steep..........you're better off letting me take it off your hands! ;-)
Seriously, you should check with a tax advisor on what you need to do. I'll warn you now, though, ....if you DRIVE it, you'll want to keep it!
If you aren't really into cars, and you just want to make some money off it; check around and figure out what they're going for, or have it appraised by someone that knows what they're looking at (Jay). 60K sounds a little steep to me - unless it's brand new and the engine was built by a reputable builder. Perhaps the owner said 60K because that's what he wanted to be able to write off on his taxes! Look around on Cobra Country or Hemmings and get some ideas on what they're selling for.
What number SPF is it, and how many miles?? Post some pic's if you can!!! Heck, I'll come see it if the price is right!