Actually not a bad price at $99 + the shipping cost. Does have return policy but again and as usual, buyer pays the return postage. Doesn't appear to be cleaned but just not sure from the photo.
I think the photo is over-exposed, priced to high with that reverse scratch. $50-75 tops with that scratch. I think CDN good bid is about $85, but that'd be for an honest G coin with no problems.
This coin is a decent VG coin - no way it's any lower. As for the scratch and the planchet flaw on the obverse at the rim above the date, I would price it at low VG money, which at $100 doesn't leave any wiggle room. Basically it's priced at high end retail for what it is.
One small item to remember. There is now well over 300,000,000 people in the USA. Many millions more in other countries. No one really knows how many collect Lincoln Cents but with 1,825,000 of these minted, might not be realistic to say he could do better. Soon enough such coins will not be available at all.
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