This is a Victorian era, later 19th century, about 1875 - 1885, vernacular, American Empire secretary desk. Technically, 'Early American' would apply to objects made in American from the 1770s - 1830's. Your desk is Victorian and it is from 2nd Revival of Empire style in America at the end of the 19th century. Vernacular means that the desk was a bespoke piece made by a country woodworker and not through an urban atelier or manufacturer. This does appear to have been recently sanded and waxed sometime in in the 20th century as the surface appears overly smooth and 'glossy'. The Victorian furniture market is currently slumped. Pieces, even the original period pieces, do not sell for what they used to sell for a few decades ago. The market was further impacted by the Recession. The estimate is based on actual recent past recorded auction sales of comparables. Retail 'asking prices' can be higher and vary.