2021 12k Mile CPO IS 350

Hi everyone! I've been in the market for a '21-'23 IS 350 for quite some time now and have decided that getting a CPO IS with the L Certified financing incentive is my best bet (5.49% up to 72 months).

I came across this 2021 which is pretty pristine... no accidents, super low miles, immaculately maintained. If I'm being honest though, it's a Lexus so I have not super concerned about really low mileage (sometimes I wonder if it's a bad thing that a car isn't being driven much). As long as the car has about 12k miles/year, I don't feel that's a huge selling point to a Lexus although maybe I'm naive lol

I'm not sure how much I can actually negotiate the price down but it's been on the market for 52 days. I was going to try to negotiate down to $38k. At the end of the day, it's still 4 years old and has the smaller screen and no extra features aside from the moonroof. Any thoughts on how much you would pay? For the price, would you prefer a '22 or '23 with more features and 30-40k miles?