We removed all the old gas, put in new gas and the garden tractor started right up, just needs to be run and a tune-up wouldn't hurt, also the gear selector safety switch needs to be adjusted. All the tires hold air and overall, the tractor is in good shape.
We just sold one exactly like this that didn't need any work for $2,200, my opinion this one is in better overall condition other than a little maintenance that is needed.