I read on Huffington that the buyer now claims, per his Ebay feedback, the $26,000 was just a joke! I bet the IRS won't see the humor if he omits the $26k less $123 on his 2012 taxes. With my luck, if I bought a safe it would have been a biohazard safe from the CDC. 😉
It's on on the main page on Ebay. The buyer was only joking. If I bought a safe with money in it I wouldn't tell anyone.