1812 large cent

I was attempting to attribute this one and provide an estimate of approximate value for a friend. I think it's a small date and S-290 with a value of about $40.00 or so. Way off base here?

 

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Looks like a S-290 to me and about the right price. Just my opinion.

 

Thanks for opining Mark.

 

BTW, that's a nice 1812. Not easy to find without serious surface issues, and this one has few. Nice coin, and $40 might even be a bit on the low side.

 

Thanks for your input Leadfoot. I'm glad he brought it to me to see it. He was carrying it around in his pocket with the rest of his change. He's been properly scolded about taking care of our history and I put the coin in an air tight for him.