My feelings, too. I can understand why Sam feels it's worth $125k, based on the amount of hours he put into it, but a potential buyer will (most likely) evaluate this as buying a business -- and from that perspective the price looks really steep. You'd need to grow the business 10x just to break even.

That being said, there might be someone out there who's been contemplating building a task app business, and this would give them a really nice head start, product-wise. Or, perhaps it would make sense for a larger company (OmniGroup? Panic?) who can devote substantial marketing resources to it.

Nonetheless, I wish him the best of luck. He's a likeable guy and has obviously put a ton of love into this product -- it would be nice to see him enjoy some monetary return on his efforts.