This is an unattributed S-168 which is only R3, but appears to be a rare die state I (both I {Clapp 22-Eb} and II {Clapp 22-Ec} were unseen by Breen), but described by Clapp, perhaps Clapp's 22-Ea which preceded even Breen's State I (Clapp's 22-Eb). The only hint of a Crack on this reverse is above OF. But the spurs on O(F) are present. http://www.ebay.com/itm/1798-One-cent-Large-Draped-Bust-Penny-/300752896697?pt=Coins_US_Individual&hash=item46064502b9
I agree with S-168 and I see the spurs, but I don't see any of the reverse cracks That would make it have to precede S-148 which has the earliest state of this die and even it has cracks in its die state I. A very neat piece but I doubt it will end close to its current price.