I have about 20 1923 pennies in gF-gVF condition, I just sell them as a bulk lot, I've tried before, but pennies in that sort of condition just don't sell on
ebay for $1 + postage (even in VF condition they still don't sell). The thing with book values is that they are only really accurate once you get to the high high grades of coins (except with silver) as coins have a metal value even in low grades.