3 character domains, especially ones like this with common letters are at the top of the market and can go anywhere from $200k to over $3 million or more to the right business.
If you want to sell it within a specific time frame, typically this will reduce how much you can get for the domain, but doing some outbound contacts to specific qualified businesses can possibly land you a sale. If you are liquidating it, you can probably get $50k or more in 2019, even if you don't find the ideal end user.
If you want a list, PM me and I can send you over a good, but big, list you can start with.