"Family thing" 68 Dart GTS 340

New to the forum, hope you'll forgive me for an immediate "what's it worth?" post.

The car in question is a 1968 Dart GTS with 340 and 4 speed manual. It was purchased new by my dad. I haven't actually seen it for 20+ years so I'm making some guesses about condition, but I was very familiar with it when it was stored. My brother had it since 1980. He stored it in the early 90s. Late 90s it was flooded up to about mid-door. As soon he was able to (a couple weeks later if I recall) he stripped all the carpet, door panels etc to dry it out a good as possible. It has been in a storage unit in Colorado (very dry) since 99. Until I see it, I'm going to guess that rust is minimal. He took good care to arrest the rust although I'm sure the interior got all moldy.

The car is absolutely 100% complete down to all chrome, badges etc, all numbers matching. It has just over 100k miles and was driven kinda hard. Won a fair number of bracket races. Everything will need to be rebuilt. Only body damage is a small ding on one front fender from a very light front impact on the very corner. Didn't even break the headlight. Never had any body work done. Engine and tranny are out. (There is a second 340 also, but it think it is a 70). Glass is all good although I'm sure the windshield is heavily pitted. Rear glass should be good.

Pretty rare, I think I found 1281 '68 340 4 speed GTS were built. ALWAYS underappreciated, so not really a high dollar car.

My brother died and the car is going to his daughter. I think she thinks she can have it restored and make some money off it.

Here are my questions.

I think if restored truly perfectly and taken to Barrett Jackson or Meechum or some other high profile auction, it might go for around 60k at the very most. Does this sound accurate as a rough ballpark?

I think a top quality restoration done by a GOOD shop would likely cost more than that. Accurate?

If a medium-level restoration was done, I'm thinking it might fetch around 40k tops. Reasonable?

My fantasy: buy the car from her as is, and do as much of a restoration as I can myself. This would be a multi-year thing. The car means a lot to me. My dad is alive and pushing 80. I would love to be able to share it with him.

So...any idea what would be a rough guess on a FAIR (not steal) price to offer her?

Thanks for your patience if you read all this!