What to price a 1970 Super Bird at my friend is getting in a multi car trade

I have been in the market for a superbird for a while now and have been watching values fluctuate greatly. Your friend lives in America and in America (last time I checked) its legal to buy and sell stuff to better yourself and family, so ignore the flip comments. So back to the birds value. It sounds like a solid car and for your friend the best way to make the most money is to sell it as it is. 80K is all the money for a nice numbers matching driver (4 speed, auto a little less). So his dream of making a killing is looking more like very little profit. To get it to the point where someone at a big televised auction will pay 150K for it he will need to do a rottieserie resto on it. Values are heading downward right now and he could end up upside down in it since a quality resto will cost 30K if he does everything himself or upwards of a 100K for a full on pro OE level resto. Keep in mind that auction houses have steep fees and the tax man will come knocking for his share of the profit. Been there done that. So theres your numbers. I would like to see more of it. It looks like a pretty nice car.