Just a copper cent with some corrosion caused by the environment, in this case, the garage floor. Looks like the mintmark, a D may have s die chip. It's only worth face value due to its condition.
I agree with Nut including the possible die chip on the MM. Only face value unless you can find someone who just has to have a 1976 D cent with a tiny die chip on the MM. You could keep it or set it free and let someone else find it and get temporarily excited.
The mint marks were so small that the die could chip with use. Not as much of a problem with larger MM and soft zinc planchets.