I agree that the price appears steep, but is it too far out? When was the last time you saw a 120 in this original condition? While we don't have good pictures of all four sides as Tom always suggests, this tractor is likely the same everywhere. When thinking about restoration, this one would be about as easy as they come. Add the correct seat pan and cushions and you might just want to leave it original. I likely would. My northern friends would say: It's a beauty eh?