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Are these so weakly-struck to have missing lines in the wheat stalks even in Mint State? I just looked at a couple dozen or so at Heritage, and none of them were remotely like this until AU50-ish.
It's an early branch mint Lincoln although generally the 31-S's are pretty good in terms of strike.
This is one of those that can be difficult to grade. One key for me is to look at the rims. They don't appear to have any dings or wear. Another factor that helps is luster, which I can't see without the coin in hand. If it's broken anywhere, this would be an AU coin....but I have to go by two pictures....so I say it's an MS coin based on what I see.