Freshly Restored '74

This 1974 Carrera MFI 2.7 was recently repainted and with new black interior, however it is unknown if the engine or mechanicals were restored. Photos of the restoration are available on the seller's website, including the engine being out and apparently restored.

Rough English translated description from the seller:

Porsche 911 Carrera 2.7 RS Motor; First Year Imm 05/10/1974; Car collection for true lovers of the Porsche brand. 
Naked and Raw as the Old and Vere Porsche. 
motor: (Type 911/83) with Cv. : 211. 
Engine break-in.  
Gearbox: (Type 915), 
Body Treated and completely repainted in the beautiful White GrandPrix. 
interior New black. 
car for connoisseurs.

Currently offered for €95,000 (approx. $122,046 USD) in Italy. With the cost of a proper complete restoration on mid-70s Carreras around €75,000 this price doesn't seem out of line if all the mechanicals and engine were also restored.