Similar question. I won a vehicle and completed a w9 using $24,999 as the value. Can I use a lesser amount based on the Appr Retail Value at delivery which was 16,500

The AVR is approximately 16,500 when the vehicle was deliver 4 months later.  The new model year was released and they dropped the price of the 2018 model by $5000.  I'll receive a 1099 for $24,999, but can I enter a negative amount to reduce that to $16,500 which is a much more fair example of value at delivery?