MS-64 Red There is a little bit of a weak strike in the ear area and hair detail on the obverse and a small ding on the cheek,, but the reverse is well struck and full.
Lincoln cents develope Black spots for several different reasons, this one is a little hard for me to see to be positive, but it does not look like a carbon spot to me, more like some kind of contaminate particle that has stuck and grown on the coin.
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