There are three basic ways to do a valuation:
I. Comparables
II. Precedent transactions
III. Discounted Cash Flows
I would go with I and II for your situation, probably triangulate and weigh them and then settle for a range of values. Some sources of data are Craigslist, eBay, and I think that Guitar Center or Musicians Friend has a "Used Gear" section.
Good luck!
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Acoustics:... Larrivée LV-03E | Martin CEO-7 | Eastman E10P SS | Yamaha CSF3M
Electrics:..... Gibson Les Paul R8 | Gibson ES 335 | PRS Silver Sky | PRS Signature Limited | PRS Custom Special Semi Hollow 22 Autumn Sky | PRS Starla X P90 | Fender Am. Std. Tele
Amps:..........Kemper Toaster
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