Frame off and excellent restoration. This coupe is the best one I have had and I have had a few over the years. It came out of the Ron Thorne collection in Salt Lake. Rons cars were always restored to the best. This 40 shows 55,340 miles now so it was low miles and then was restored to V8 Club Dearborn standards. All body & door gaps are excellent. It is equipped with the jump seats, radio and wood grained door moldings. I do not know the particulars on the engine but it runs great and plenty of power. It was recently driven on a 200 mile trip from Phoenix to northern Arizona. Color is an original 1940 dark maroon that I believe is called claret maroon. From the information I have the restoration was completed in about 2006 and and driven very few miles. If you are looking for a nice 40 this is a good car and hard to find being a standard and with jump seats. Tires are new Auburn wide white radial's just put on with about 300 mile on them. 
Contact me for more photos or information. Car is located in Camp Verde, Arizona 86322. Mike