This penny holds historical importance, having been introduced in 1909 to commemorate President Abraham Lincoln's 100th birthday, featuring his profile on one side and wheat stalks on the other.

Pennies produced from 1909 to 1958 featured two sheaves of wheat on the reverse. (They would then be swapped out for an image of the Lincoln Memorial in honor of Lincoln’s 150th birthday.) ...

which began in 1909 to commemorate the 100th anniversary of Abraham Lincoln’s birth. The obverse features a portrait of Lincoln, while the reverse has two wheat ears. A penny in mint condition ...

The CoinValue website calls this the “rarest and most valuable wheat penny with ... $30,000 and more. In 1909, the U.S. Mint replaced the Indian Head penny with the Lincoln cent, according ...