How much should i sell this guitar amp for?

i am selling a Ibanez TBX30R Tone Blaster Xtreme Guitar Combo Amp to somebody, its about $180 new, mine is used, i used it about for a year and for about another 2 and a half years its been on my closet doing nothing, its in perfect condition, the guy wants $75 for it when i started at $100. what sounds reasonable?