You can prob get that down maybe try $23K -23.5K if you do some research (also depends on how much you have worked them down already and warrenty). I would recomend checking costco auto for the new price then if it is in your favor email your sales guy the comparison data you've gathered from other dealers, auto trader etc and request the lower price.
I did all my negoication via email outside the dealership, it was easy, low pressure and I got a smoken deal on my 2017 Legacy new off the lot. probably also helped I was in colorado and they sell a lottttaa subies out there.
That extra G or 2 will go a long way once you consider taxes, and your finance rate. plus you can throw it right back into the above mentioned mods (sway bars maybe some rims.. ehh, ehhh)