Dear Tim,

Thank you for your request. The presented object is a painting made in acrylic tempera paint on canvas with the measurements of 16 x 20 inches. It depicts the face of an woman and was made by Tobias Tao. Sadly no artist with such a name is mentioned in auction record lists or similar databases.
This piece is in good condition and there are no serious damages visible.
A base auction estimation would be between 50 to 100 USD.
This estimation is based on actual recent past recorded auction sales of comparables. Retail "asking prices" can be higher and vary.

With best regards,
Georg