Do NOT put on tires! Tell the buyer you're aware the car needs tires and you are pricing the car accordingly. That allows the buyer to the purchase the specific tire he or she may desire which will probably not be the ones you install. Think of all the choices, there is no way to buy THE tire for an unknown buyer.
Plus, when shopping a used car, it's inexcuseable for the seller to slap on a set of Pep Boy's junkers just for the sake of "new tires" and subsequently charging full price. Now the buyer has the prospect of living with crap rubber with no funds for replacement if he/she purchases your car.
Save yourself the outlay of cash and make the new owner happy by allowing him to pick the shoes.
