Browning B15 Beauchamp Grade C

I am selling a Browning B15 Beauchamp Grade C 12 gauge overunder with 28-inch barrels for aan old friend of mine who has health issues. He purchased the gun brand new from the Gun Dealer in New Brunswick in 2016 for $22600.00 taxes in. There are currently two B15 Beauchamp Grade C's for sale in Canada and they are asking $26000.00 taxes in. The gun has never been fired and comes with the original cardboard box that they ship it in along with a beautiful leather presentation case and an assortment of choke tubes. My friend said he wants it sold so I have dropped the price to $18000.00. from $19000.00  That is $8000.00 less than the other two currently for sale in Canada.