Hi Steve
EF-40
enough wear on the cheek and jaw to start showing flatness, the hair details are softened,,shoulder has begun to wear and the ear has lost a percentage of its detail several scattered hits on the obverse(by the way ,,nice filled B) .
Reverse is in better shape but still shows loss of detail down the stalks and wheat ear tips and a few scattered hits.
The color shows unmistakable finger oil coloring showing that the coin has been handled many times.leaving only traces of mint luster mostly in the low points of the coin and then it is broken with none of the areas retaining their original appearance.
if you stick to the high points on the
Lincoln Cent learning to grade them becomes easier,, grade the details first and then determine color,, this coin if graded for color would be BR- brown,, a little more even red through the entirety of the coin would get RB -red brown although the color designation is not applied with any regularity below AU.
can you take your pics outside in day light ? not direct sunlight but perhaps under a porch in the day light. you will get more accurate photo's without the glare.