I'm hoping to determine a value for a truck I'm going to help sell. I've done a bit of research but can't find anything quite like it to determine a closer value. Please help!

Truck is a 1949 Willys 4x4 pickup. It was fully restored back to original. The owner was driving it like that for a while when the original engine stuck a valve due to modern day fuels. That is when this build started. The truck was stripped to the frame. It went back together with a low mileage LS1 from a 2001 Pontiac firebird. It also received a 4l60e automatic that was completely gone through and rebuilt since the output needed to be changed anyway. The t-case appeared to be a 231c but I'm not positive on that. Frame was fully painted with POR15. It has wagoneer leaf springs front and rear along with a wagoneer front dana 44 and a jeep j22 dana 44 rear end. 4 wheel disc brakes. Hydroboost brake setup installed. Power steering. All new wheels and tires. Fresh paint. Vintage air ac. The truck needs a fuel tank, all wiring, gauge cluster and all plumbing to be done. Only a body wiring harness is included.

It will be a really cool truck once completed. Unfortunately the owner passed away before it could be completed. The workmanship is of high quality. Any idea of it's value? I've seen the invoices and they total up to over $37k but we all know that is an unrealistic value.