Exhaust is an easy cheap fix as it just bolts together, no weird clamps to deal with and that does look like the correct engine, my '92 vx had that same valve cover and everything else under the hood looks stock.
As long as it's not so rusty that the rear bumper is falling off or that you can't jack it up with the jack points then I think it's worth $2,100 and you can always get a quote for exhaust and use that as a bargaining figure, but if you wait around to much someone else is likely to show up and buy it, and there is a good chance that you can do a bunch of repairs to it and turn around sell it and still make money if it turns out not to be a vehicle you like.
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