1940 Nickel

1940 Nickels had a reworked reverse die that straightened out the steps and I think a little more detail work.
It is a somewhat common date even though it is so old.
1941 and 1942 P are a lot easier to find, this one, I feel is in XF40 condition.
Probably does look a lot better in hand.
If this were mine, I would soak it in olive oil for about a week and see if that trapped dirt came free. Then I'd soak it in acetone a few hours, rinse in acetone again, rinse in distilled water, make sure it dries.
I know you were hoping for a bit better. But you have a $3.00 or $4.00 coin tops at the current market.
Trouble is UNCS don't cost a whole lot more.
Still the typical roll search 1940 find won't have any pillars or steps showing and are usually found very worn, so it is, indeed, an unusual and nice find.

Weird. I find a TON of 64's, obviously, but they're almost all in rotten shape.

Joe