charitable donation to the Cancer Society/Kidney Foundation/etc along those lines. tax write off.
If you are in a 33 percent marginal tax rate and the MH is worth $200K for sake of argument you would be forgoing $200K to save $66K in taxes. Maybe you can afford a $134K loss to get a $66k savings on taxes, but a lot of people would not choose that route.
i'm curious about the rate of depreciation and the actual selling price less commission and fees of the 2011 unit. i'm just not convinced a three-year old rig is going to return it's price even adjusted for depreciation. so, the owner/seller has to absorb a certain amount of loss, regardless... if not, i'm going into the business of buying and reselling MH's.
The only time I could imagine being able to sell a motorhome without a substantial loss would be when the new ones are in short supply and your trade-in is perhaps only a year old. Dealers are always willing to aggressively discount ordered coaches. While popular rigs, slightly used, would be on the lot at a premium.
My guess would be that happens just enough to get stories started!