Hey.
The first question you'll get from every mud member that has some knowledge of this engine is: How do you know it's a head gasket problem?
Basically, what type of diagnostic work has been done, and specially, by whom? Was the diagnostic work done based on the FSM? or by some shady mechanic that wants part of your wallet?
The reason for it is bc the 2uz isn't prone to head gasket problems, unless overheated. And to overheat a 2uz you need to be blind, or really careless. Coolant loss, either because a leaky radiator or hose leak is very slow. And a heater T or hose burst is really aggressive, meaning a lot of steam from under the hood.
If the head gasket IS the issue:
Sadly, less and less mechanics choose the rebuild route, and go straight to the swap avenue. Have you explored that?
Just my personal opinion, but I wouldn't feel comfortable paying $5k for a rebuild. Specially being in the industry and knowing the amount of short cuts most shops have to do to stay in budget. For that money you can get a good used engine, and have a lot of change back.
If you rebuild yourself, it is super rewarding and no one will do it better than you. But it's extremely time consuming, and you'll need tools you won't use again unless it's your business.
The industry has changed. I know of 2 shops that did head work that went down. They did a couple of block clearance for strocker aircooled VWs for me, and just couldn't keep up with the china aftermarket. You can get a CNC'd head from china for the price of half a valve job here. You will find some pro's working the muscle car powertrains, but they're not interested in a 260hp toyota job.. or they'll be way above the $5k.
Sorry for the rant.
Regarding selling it as is, everybody will lowball you if the car has a bad engine. I took a 2016 BMW 650 Gran Coupe with a bad engine 2 months ago for $1500. Only the headlight sells for $1000 on ebay. Didn't have the time to deal with it so I sold it at auction for $3k.