Help Preserve My Best Friend's Subaru

This was my best friends Subaru, him and I did everything together, we spent every Thursday cruising up US1 and around Melbourne, we even started our own car group with our cars as the leads . He unfortunately took his life in February of this year and I have been trying to fix it with my group. His mom was kind enough to allow us to keep it to fix it for the group and her. However an unforeseen situation has risen and she looking to sell it, and I want to buy it so that his legacy in our group and lives can live on. Any and all help is appreciated, thank you