I tend to agree. Numismedia says $19.55 in VG8, $24.15 in F12, and $27.60 in VF20. Those trend prices would represent the "best case" scenario at retail. I'd call this one F12-ish, personally. The darker diagonal striations across the obverse are the result of impurities in the alloy of the planchet, and not uncommon on these early Lincolns. Some folks refer to this as "woodgrain" toning, and call the coins "woodies". It's a matter of personal taste whether one likes "woodies" or not. Many people do. I'm sort of neutral on them, myself. On one hand, the look is not always aesthetically pleasing to me, but on the other hand, it can be pretty interesting. For a well-circulated example, this one doesn't look too bad. These early S-mint coins are nice to have, regardless.
Nice cent! I agree $20-25 all day every day. Guess I had too many carrots last night; looks close to V/XF30. Not well-circulated I'd say.