1967 Mercury Cougar-Garage Find Project car 99% Rust free TX car!

I acquired this Cougar a couple of months ago from a lady in North TX who she and her husband had owned since the early 80's. Her husband decided sometime I the nineties to restore the car for this son. The typical father-son project that sounded like a good idea at the time. The son never really took and interest in the car and the father has since passed away. I purchased the car from the widow (the car was in the son's name) with full intentions of restoring the car. However, I am knee deep in a 70 Mark Donahoe Javelin project and recently found a sweet 65 Falcon Futura so the Cougar has to go.
The car is obviously a project but is a great foundation being so solid. The only rust that I could find was on hole under the battery tray and some minor rust on the leading edge of the hood. Both of these spots can be seen in the photos. It is very straight and I found only one small evidence of body work which is in the driver's side quarter panel towards the rear of the car. Looks like it was worked out and repaired without replacing the quarter panel. There is a picture that shows this. Other than that this car is very solid....pans, torque boxes, aprons, wheel houses are all rust free.
The car doesn't run and hasn't in about 15 years or so. However I was told that it ran fine before that. It turns over by hand is not locked up. The car is a base Cougar with power drum brakes and factory AC. The AC compressor and brackets are in the trunk along with some if not all of the chrome trim. I found the car with 3 tires that were very low and pumped them up to 30 psi and they are still holding that 6 weeks later so the car rolls and steers for loading.
Take a look at the pictures. They speak for themselves but if you have any questions please email through eBay and I will be happy to answer any questions you may have. There is a reserve on the car and it is what I paid for it. I won't reveal what that is. I am not necessarily trying to profit but I don't intend on loosing money either so no ridiculous low ball offers please. Happy bidding