id be saying something like 200k+
I wouldnt look at the steering wheel (looks worn + damaged), but the other things are fairly worn also - knob and handbrake. Seat looks a bit worn/faded too.
If the engine bay is REALLY dirty, expect 150k+
But do not worry, pretty much all 32's coming in are like that.
Ahhh, the beauty of wound back cars. Japan, gotta love it