Pretty sure about the attribution on this coin. A 1945-S Mercury dime with inverted mint mark. I've included a comparison with a correctly oriented PCGS example. Aside from the elongated teardrop top, you can see the flattened lower termination and the very thin connection between the S body and the teardrop.
Oddly, both coins show that strange little triangular cut on the top S body. It must be a part of the punch itself. It gives the top inner curve of the S a much flatter appearance than the highly rounded bottom curve. Obviously on the inverted mark that feature is on the bottom.
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