1971 MGB Roadster, 1.8L 4 Speed Wire Wheels, Runs and drives, needs TLC

You are bidding on a used 1971 MGB Roadster. I am selling this car for a friend who can no longer drive it. He has owned it since 1982. He has had maintenance done on it over the years and kept it road worthy. It has older bodywork and needs rust repair. It still has the original floors, but they need work. See photos for more details. The top has a tear in the driver side. It comes with a new top (not installed). The seats were recovered with non-original covers years ago and have canvas slip covers over. The carpets and door panels are recent. The tires are a few years old with great tread. I don't think he has driven it more than 5000 miles in 25 years. The chrome bumpers have been painted over and could be replaced. There is peeling paint on the trunk and some of the clear coat has come off in spots. The front hood is recent as well as the grille. It has a down draft weber and starts up right away. The brake master cylinder is recent as is the starter and alternator. Stainless steel exhaust. The chrome wire wheels have been painted. Looking underneath on the lift I noticed it could use steering rack boots and A-arm bushings but the king pins appear to be good. The odometer was replaced and does not represent the true mileage. Car comes with two car covers. Please ask any questions before bidding. The car is also being offered locally for sale. The title is from NH because no title was required in MA when the car was purchased in 1982. Being sold with Bill of Sale and old NH title and last MA registration.