Free would be the only way I would take this car.
What can of worms are you opening up here? Without being able to drive the car you have no idea if the transmission or AWD system are functioning properly - and there's a decent chance they're not.
Also, what caused the head gasket failure? This is not a common thing for a reasonably maintained Volvo 5cyl. Did it overheat? Did the overheating cause any other damage like a warped head? Did the water pump fail? Did they use the wrong coolant?
If you're replacing the head gasket I would NOT stop with that alone - all top end gaskets and seals, should be done, and all the valve stuff should be checked out too.
Also, you'll want to redo all coolant hoses as they are now suspect.
A new thermostat would be a requirement for me too, and the proper coolant.
The PCV system should be redone while you have the head off too.
Because it's not running you don't know what kind of shape the exhaust is in, or if the O2 sensors are functioning or if the engine computer is throwing any codes. Ditto for the trans computer, climate computer, ABS computer, SRS computer....
Also because of the year you will need to flush the trans fluid straight away and also get to the brake and PS fluid when you can.
You might as well do the timing belt and tensioner and rollers as well while you've got it all apart. Depending on mileage you should think about the water pump too.
What seems like an easy ~$200 head gasket job quickly turns into $500+ of work.
With that said it sounds like a fun project and you could get yourself a pretty great car for very little money if you're handy and have a bit of time.
FCP sells the gasket kit for $140
http://www.fcpgroton.com/product-exec/product_id/20980/nm/Volvo+V70+Turbo+Cylinder+Head+Gasket+Set+1998-2003+
--
1998 V70 AWD->FWD Turbo 200k+
|