Why do you *think* it has any extra value? I don't think it does. Do you see something out of the ordinary or are you just asking in general? Because of the "S" mint mark maybe?
No extra value. Lincoln cents were minted in San Francisco for regular business strikes for many years. See: https://www.littletoncoin.com/webap...1||LearnNav|Lincoln-Head-Cents-Checklist.html At some point, SF became "Proofs only", but someone else can confirm that or correct me.
One thing to remember never clean a collectable coin if you are not sure how to do it properly. This coin has been harshly cleaned and if it had been a good one the value would have been diminished greatly.
Usually the best way is not to clean at all. If there is something on the coin that could cause more damage is about the only time a coin should be cleaned, and then it has to be done right. Never anything abrasive, and no rubbing. A careful dip in acetone to remove contaminants is about all I ever do.