Rob I think your numbers are way to low but that aside spending money on boats is never logical because we don't do it to make a gain, we do it because we can and because we enjoy it.
Jerry do what you feel is right (I know you will whatever anyone says) it's for you and will make you happy albeit for a short space of time as it will soon become normal again. Whatever you do, do not try to justify the expenditure as you never will. I know that's right as I am constantly reminded bye her who must (usually) be obeyed