Out of curiosity

I own, well my dad owns, a 90 cressida, it's in relativly good condition, needs a bit of engine work, which my dad will get done before he decides to sell it. It needs a new head gasket. It has a little over 100k on it. It was originally owned by my grandmother, and she drove it a lot.

Now here is my question. How much would you buy this for? With and without new gasket?

Lets say you have to rebuild the engine