[Mehoff]

Making huge, sweeping assumptions that the rest of the car is in the same condition as the exterior, you'd be looking at:

Motor Rebuild inc MFI: $15k
Fuel/Oil System: $3k
Sporto Rebuild: $6k???? (no clue)
Targa Top: $2k
Interior: $10k

....and that gets you driver-quality excluding rust repair or body/paint. All said and done you'd probably be $55k in restore on a car worth about $55k. Great way to amortize the cost of ownership of one of these cars if you have the ability to do a lot of the work yourself.

Trying to maximize profit: sell the sucker. People pay crazy money for these money pits. Prob get a taker at $25k.