Can't really see too much. A couple first impressions:
-The battery tray has been... uh.... replaced? hacked?
I'd expect something ugly below that. This correlates with the 'jack donut rust', and is probably a larger rust issue. It may not be a deal-breaker, but there's no pictures to indicate if it's bad or terrible or horrific.
-The AC is a pretty standard 914 install. None of them were
factory A/C, everything was dealer installed. The system can be refurbished to work pretty well.
-Aftermarket alarm system should be carefully removed. They're not necessarily a problem, but usually these are wired in terrible, horrible ways. Removing the hack-job and repairing any damage will reduce the possibility of any of that causing unexpected problems down the road.
-Lots of overspray indicates a low-dollar paint job. Those are the types of paint jobs where bondo is used heavily. So there could very well be problems hiding just below the surface that will reappear in a few years.
-The price seems on the high side of the ballpark,
based on the pictures. But a WAY more thorough inspection should be done before committing. The hell hole being the most concerning, but also removing the rockers, inspecting under the carpet where the seat belts mount and behind the seats. It
seems likely that it's a decent driver-quality car, and
seems like an acceptable starting point for a restoration. There WILL be metalwork needed. If you're not ready for that, consider you'd spend $4k-10k on shop-labor to make the chassis perfect.
And I'll reiterate that the pictures are VERY inconclusive. So I'm being a bit optimistic, and reality could turn ugly fast.