I'm just telling you right now that no one is going to want to pay for "good brakes, fresh bushings, and upgraded struts". I've watched the FS threads and in general it just doesn't work that way. Great that you have them, but no one is going to want to pay for them on top of the general value of the vehicle. Just my opinion though.
That KBB estimate is crap as far as I'm concerned. If you want to sell the car for that, definitely send me a PM
Also, the timing belt + water pump + other crap and installation will likely be more than $400, no?
Biggest thing you have going is the full maintenance records. Anyone who knows what they are buying in regards to a turbo Subaru knows that those are worth their weight in gold.