This is an American Model Builders Tower kit in N scale. I started to put it together last night, but it got pretty late and I was unable to finish it. This is as far as I got:
Mark (the owner) finished it today before the Super Bowl and sent me these photos. Here's what it looks like now. (The smoke stack still needs to be painted. All in all, it's a pretty nice kit. But I still can't get over the fact that it's $25 for something so small!