The previous suggestion was based off the Non-spelled variant:

https://backpack.tf/suggestion/606af51403832d5e8f7b466b

Although the Toque itself is not being sold, one of the owners is an active trader:

https://backpack.tf/item/1226812515

https://backpack.tf/u/76561198263801172

Current classifieds indicate a buyer for the spelled toque at 301 Keys, while non-spelled buyers sit at only 179 Keys.

There's a lot of evidence to show that the spell adds value here, and that it's not the only one being actively traded. Unfortunately, this sale is not going to be valid.