In my view, it's tough to put a price on this as too many variables are at play with this many hours on it and here are the O-235 weakest links:
1. It's common for the O-235 cams and lifters to have spaulding issues......sometimes very bad issues (see the picture at 1920 hours since new).
2. The front crankshaft section of the prop flange (behind the plug you'll see in the second picture) can rust and corrode and you're only allowed to remove a specific amount. If that's the case here, the crank becomes utterly valueless.
3. Not much value in the cylinders at this point.
You could very easily end up with only a case and that needs to be sent out but they are usually good to go.