This may sound cruel, but for the purpose of solely making money, this would be a parts bike. As is, it would be about $40 retail. Now, if that tail light works or has little rust, it could be a few bucks, not sure exactly on price, pitty it is missing the lens. The rack itself $10, and the tank another $20, rear fender $10 if will clean up, chaingaurd another $10, so on, so forth.
The rack actually looks to be a Huffy version. That being the case, and is you part it out, let me know on the tail light-if it at least a solid piece of metal.