I think in this case, because the body is so bad, he's not going to get his money back out of it for the repairs, especially if he's not mechanically inclined and pays someone to do the work. Fixing the a/c would probably run about $150, assuming all it needed was to evacuate & recharge. Paying to fix the IAC will probably be a couple hundred as well. Even after all that, he's still selling a stripped down base model with lots of rust and high mileage.
The wheels are worth 200$ the trans 200$ the engine just needs reringed. The rust isn't that bad. It's worth that if it wasn't a 10 hour commute each way. Plus thats what he is asking. NIt cash in hand. I would never fix a/c on a beater I'm going to sell and all it costs me is r134.