Pull the left sideplate and see of there is a sticker inside it with some info. If there is, the reel was probably tricked by Cal Sheets and would be a nice little reel. It still is nice but if it has been worked by Cal, so much the better. Even if there isn't any sticker, it is still possible that it has been modified as most wouldn't bother with the Baker frame and new handle without doing the internal modifications.
Looks like a Penn 12T that has been two-speeded by Cal Sheets and with a Baker frame and Pro Gear handle added. There are similar reels available on eBay selling for $250-$300. Also some with starting prices of $350+.If Cal turned it into his ""Super 12", it is probably worth $350 to the right buyer.