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Cheapest P100D model S ?

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Yeah I got my inventory P100D for $124k like 4 months ago and I still haven't seen many even at $115k. Probably have to wait for a bigger batter, updated interior, etc to drive the P100D down....would still say that would be middle of next year before you get P100D for under 100k.
Is $124k before or after federal and any state rebates/credits/etc? :)
 
I didn't make a purchase, but remember the kerfluffle around Sep / Oct with a Tesla employee getting fired for offering inventory models at $30k under? I could be wrong but I assumed those were P100D models where such a discount would put them under 100k and the discount would be less painful for Tesla than $30k off of a 75D.