Value is subjective. The Paraguayan guitar has some really interesting detail to it, and what appears to be the OP's sister's custom strap. One can assume she adored that guitar, and the sentimental value, to me, would be priceless. I think it would be worth having a luthier assess repair and conversion to left-hand. Again, if it were me I would find a local independent craftsman, and avoid Guitar Center and the like for this work.
Cheers!
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