Id definately spray the cylinders with a lubricant. The Fuel is toast in both the gas tank and the carb. For the carb maybe the fuel evaporated out before it gummed things up. But , expect problems there. Id remove it and give it a good carb cleaning go through.

The fuel pump diaphragms may be shot also or will be shortly after a few cycles.

Number one IMO, at least spray the cylinders with a lubricant and rotate it a few times and let it soak in before trying to start.