Here's my two cents:
Get an old subcompact that's aero to boot (Saab 92, anyone?) and stick a Kawasaki Mule 660cc three cylinder, four stroke diesel. Gear the compact higher, and do a few aeromods as you would any normal car, and expect MPGs in excess of 80 mpg (US) if done correctly.
If it works, I'd say create a kit car that could sell for around $16K including a spare Mule.
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