Honestly, the cub is worth whatever you are willing to give for it. I always try to treat others fairly in my dealings and let my conscious be my guide. Case in point, 3 weeks ago I found a 73 with round fenders on it. The guy was asking $100 for it and there was no rust on it. I told him that I would feel better about the deal if I gave him $125 for it. He agreed and we both walked away from the deal feeling alright about it. If those tires are new and the tractor looks to be in good shape, runs good and all, then I'm sure that you will give him a fair price for it. Best wishes!!!
Cub Cadet 123
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