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Depends on the engines. Canada has the 323i, which is the current bargain basement for BMW. It has all the essentials except, (annoyingly) cruise control, unless you take the premium package. The price diff for 323i to 328i is $5,400 in Canadian $$. Were it available in the US, I'd say the 323i would come in at around $28K.
If a 2er comes in with the same engine (200bhp), manual tranny, basic 16" alloy wheels and the minimum features for a BMW, I'd say it would be right around the base A3 and there would have to be a reasonable increment from the base 3-series. So my guess is an entry level 123i/223i at US$25-26K.
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