Help evaluating lease for C-300 AWD loaner

Hi,
I've the below offer from a dealership for a 2019 c300 4Matic loaner with 2400 miles on it.
2019 Mercedes Benz C300 4matic
MSRP: 47,425
Sales Price: 38400
Residual: 59%
Money Factor: 0.00103
36 months with 10K miles per month
Drive Off: 1240 (First month + title and registration)
Monthly Payment: $407 (includes tax)
Does this look like a good deal or is there room for further negotiation in the sale price?
I've the below offer from a dealership for a 2019 c300 4Matic loaner with 2400 miles on it.
2019 Mercedes Benz C300 4matic
MSRP: 47,425
Sales Price: 38400
Residual: 59%
Money Factor: 0.00103
36 months with 10K miles per month
Drive Off: 1240 (First month + title and registration)
Monthly Payment: $407 (includes tax)
Does this look like a good deal or is there room for further negotiation in the sale price?
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But, that looks like a great deal, as it is.
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