ok what to buy??? 2001 C240 or 330i???

[BmwTek]

ok were in the market to get a new car for my mother... my father put a deposit on the last C class in this region.. but the only prob is that its basically the base model.
c240 leather inserts. no cd , no heated seats, no power seats. all together with taxes/interest its going to be around $40k
but i also went in search of a car for her.. but instead visited BMW.. they have a 2001 323i leather, prem pkg, cd, heated seats, power seats .. for 31.9 and a 330i prem pkg. cd heated seats power seats, xenons for 39k

to me it looks like the BMW is a better value.. both cars would have gotten the extended warantees because my mother has thing for keeping her car for 10 yrs.. dont ask me why.. but thats just her..

our question is.. overall value wise and prestige i guess.. (i know u guys are going to go with the benz but) what would you guys go for???

btw.. the C240 is currently at port just arrived and will be at the dealer by mon... this is the last C Class to be delivered into the NY/NJ region.. waiting lists are a yr long..

what should we do???