This lathe any good?

Fellas, this is for sale locally. The add says "Very good condition, very little use(little old lady on Sundays after church)", it comes with the stand too.

Does the tool rest look like the O.E.M? Are those dial gauges underneath? Can your experienced eyes spot any extras?

If it is as described with everthing pictured should I offer him $300, he's asking $400.