This car was recently sold by a high-end dealer. It belonged to a good friend of mine (who owns many very nice Porsches) and is about as nice a 914 as you are going to find anywhere. You can assume, correctly, that the dealer got all he could for it. It is a '72 with a 1.7 in Willow Green. Not as desirable as a '74 2-liter...but in top-of-the-market condition. It brought $22,000...
https://roadscholars.com/current-offerings/public-stock/1972-willow-green-porsche-914-1-7/
So what's that non-running, stored since 1997, needing God knows what, 914 worth?? These sorts of cars are always tough calls. He can either spend the money to find out what it needs or take a chance and see what it brings. Maybe try Bring A Trailer with a reserve...