She has insurance so I am going to let them take it from hear.
Not too many people have full coverage insurance on a 99 ford Taurus. Good thing she did, if the insurance will cover this.
The water was inside the car about 4 inches when I got to the car.
The air intake is right inside the front bumper down low. Not good at all.
Thanks for everyones input and help.

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1976 240D
1976 240D parts car
1970 220D daily driver