Check out this thread, post # 47:
Limited slip axle - must have?
CB got a 27' for $36,780. I don't know whether it's one left over and never sold, a repo, or someone had to sell it quickly. Depending on the state, tax and title could bring it up to $39,000, more or less. The 23' items you list are all standard. No TV, no upgrade sound system, two items that are usually loaded onto the longer trailers, so I would assume that 27' has TV and audio package and that would be about another $1,500 or more. I think I can see the edge of the rear panoramic window option on the 27' and that's at least another $1,000 (guesstimate). So, the 23' may not be such a great deal, but CB hasn't seen the 27' yet and it may be in poor condition. Nonetheless, I would be skeptical of the price you were offered on the 23'.
Gene