It’s a nice looking and a clean jeep, too. I suspect the price is based on the “professional appraiser” valuation.
https://desmoines.craigslist.org/cto/d/grinnell-1946-willys-jeep-cj-2a/6798286614.html
“This is a unique year for the Jeep being the first year the Willys became available to the general public after the war. This is truly a fantastic full body off restoration using most original parts. Very rare find with a Port Reed Bed Extension. Features original #6 volt electrical system with 56,000 original miles. Original Flathead 4 cylinder Engine completely overhauled with all numbers matching. Has new brake lines, fuel lines, wire harness. Carb kit. new seats. Original color as it came from the factory. Too many great details to mention with gauges, wipers seating, etc. Professionally appraised at $39,000.00 plus”