Sell my Lease car to dealership

Year 2019
Model C43
Payoff 32k (after MSD deduction)
Third party offer 47.7k
Lease end 11/2021
Tax rate 8.75%

Are Benz’s dealership allows to buy my lease vehicle without paying tax? (Not return)
If yes, I am thinking that my car worth ~$52-54k market price. I need to pay tax for almost $4k if I purchased the car myself then resell to the third party. I rather sell the car to the Benz’s dealership for $45.7k instead. Will this work?

I might able to pocket 2k more by doing this.

Any suggestion?

13 posts were merged into an existing topic: CA 2019 Benz C43 lease return