Help w/ a nickel 32 please

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New to the S&W forums but long time shooter. Recently I was given from what I can gather, a 5th change from my eIderly uncle. Friend passed, wife gave it to him. I have a top break so that automatically makes me a buyer/expert lol. It's kinda cool and am considering buying it for my little girl instead of helping sell it. What do I have and what should I offer?
 

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Few more pics
 

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Yep a 32 Hand Ejector 2nd Model, model 1903-5th Change. Likely made just before about 1917 when they left off the S&W logo during WWI until about 1920. A few rough spots but still a fine (and fun) shootin’ iron.

Safe with standard power modern loads.
 
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As a reference point, this one is 228074 and it shipped in March 1916.
jp-ak-albums-miscellaneous-revolvers-picture10752-32-he-left-side.jpg

jp-ak-albums-miscellaneous-revolvers-picture10753-32-he-right-side.jpg
 
Two 1903/Fifth changes with nearby serial numbers in the 181xxx range were shipped in mid-1913. Several revolvers with 206xxx and 209xxx serial numbers were shipped in the first half of 1914. These revolvers happen to be target models, but they should still constitute a reasonable range for the shipping date for the OP's revolver.

How to value? I think $200 is a little light, and $300 would be a ceiling for me if I saw the gun on a dealer's shelf. If a friend's widow is moving the gun along because money is tight, I would pull another Benjamin out of my wallet.
 
Perfect. Thank you all for your input. Decisions, Decisions...
 
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