Apparently it is not in running condition. So, basically, it is a collection of parts. Looks like he wants about 75% of what he paid for the parts. That seems steep. $28,500/38,290
If you wanted that exact set of parts then you might consider it as a 25% off sale. But since the car is not running you can't tell if the set of parts will actually make a nice car. Not even clear that the engine runs, and it doesn't say anything about engine condition.
Besides that you'll need to pay for a paint job for the hood if you want it to look decent, unless you ho with the classic primer black.
Also, I don't see the shiny rims on the spreadsheet. They might not be included. Looks like a risky endeavor unless you plan to sell the parts separately for full price. Good luck.