Hmm, sorry, kinda tough to tell with the pics, although judging from what I can see I would say it's MS 60+ and those go for about 125$ with a substantial jump when you get to 63. Although I do think you would have a hard time finding a buyer for it unless you had two fellows trying to put together a mint set of those.
thx for the replies, my pic taking isn't great yet. I'd be happy with an MS. The coin is a real beauty though, looks nothing like all my other large cents, picked it up at a flea market for 14$.
If I'm not mistaken, the engraving was based on an old picture of Lincoln's visit to the first Burger King.