Thank you for submitting your item for appraisal. This appears to be a recent oil on canvas copy after a late 19th century painting of two girls begging for money. It is a very simplified copy after the paiting "Little Beggars" by William-Adolphe Bouguereau. Such copies are being produced in huge numbers in the so-called "painting village" Dafen in southern China. The estimate is based on current auction results for similar including frame. There is no measurement for the sentimental value you might attach to the item.