Well, 8 800/70R32's will get you north of 10k.  The transmission could ding you another 20k, for  30k,  the cab and paint work is going to cost some.  Who knows what else you will run across along the way on a well used scraper tractor.

I think it's a parts machine.  If the engine is really only a few years old, and hasn't had anything serious go wrong, it is worth some money.  The rest of the tractor is heavy.