Residual value offers in the car review ?

Hello together. A very good acquaintance had a car accident. Is the damaged. Was at the friendly and they had an expert report done. Last week it came and there are things in it that let me puzzle myself as a professional. Once the expenses for the repair and cost. The amount is 2,000 €. Restitution value is at 3.90€ But now also here are residual value offers from different companies. The amount is 1.700€-200€ What is already more than naughty. She wants, on Anra her husband’s money can be billed according to expert opinion. Speak without VAT. Which is also completely legitimate. But why look in the report are the 1,700€ residual value offers available? The car has a value of 3,900€ according to expert opinion ?! What do you do? Can it simply be paid the 2,000€ minus VAT ?