Check the listing for details. 1940-P Lincoln Wheat Cent Uncirculated BU Gem - Amazing Condition. Color: RD. Listed at 12.99 USD. Hey Folks, I had an opportunity to grab a few coins from a trader who buys and sells unc penny rolls. He has really decent wheat pennies, these are duplicates of course, but I am here to offer up what I was unable to utilize in my own penny books. These examples of the 1940-P are no slouches, they're not beat to death from circulation, not corroded, not coated, but is nice decent examples. Good chance to upgrade the one you may have that has some major flaws. Coins in this condition generally are not found coin roll hunting today's bank rolls, they are purchased in this shape. They are abound, not hard to buy, moderately available so it all boils down to price and condition, good hunting and thank you for looking. This one needs a decent home and I believe listed at a fair price given its excellent condition.