All of the previous suggestions are great. Sell it "as is", give the future owner full disclosure and make sure he signs a waver stating everything you have said here and that it's being sold "as is". Plus, if possible, take it out for a test run so they can see it's working properly. Additionally, if you haven't already, get a used cowl for the engine since you say the original one was smashed. Nothing sells an engine faster than it being "all there". Missing parts, especially the cowl, lower the value. Try Trixie's landing in Bayville, NJ. He has a yard full of old outboard parts, and while he might not be the cheapest around, he's usually a good source for used parts.
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1987 V20 w/1987 150HP Yamaha on a Shoreland'r Trailer
1978 16.5 Airslot w/1996 120HP Force on a Four Winns trailer
1996 V21 w/1993 200HP Mercury on a Shoreline Trailer
All towed by a 5.7L Hemi Durango.
If God didn't have a purpose for us we wouldn't be here, so
Live simply, Love generously, Care deeply, Speak kindly.
(Leave the rest to God) 
Silence, in the face of evil, is itself evil. Not to speak is to speak, not to act is to act. God will not hold us guiltless.
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