In its current state, a fair amount of rust, dirty, needs a lot of love, value will be depressed. But if you don't have the time/tools/aptitude/pile of parts/workshop space, I'd sell it as is in project condition. Pay retail for consumables and you might break even (which means you get zero for your time). Wash the dirt off. Don't take anything abrasive to the rust. SF Bay tends to be the strongest market, maybe you can double your money. Here in its present state I wouldn't be able to get $90 for it.