Buying a W124 which sat for five years. Advice?

[JCDW124]

SOOOO..... I found this White 1990 300E with just 117,000 miles on it. It's an older-ish couple who owned it and everything seems intact, (just dirty). The wife said her husband never told her to turn it on every day and it just sat there under non-op since 2005. I'm sure the gas has to be drained and a new battery and tires installed. Anything else it might need before I use it regularly?

She's asking $1000 for it, but my friend got her to just ask for $700. Is this a deal including the work that has to be done, or just pass?









PS.
The engine bay looked REALLY dirty and dusty, but, the actual condition of everything in there looked pretty damn good. For example the top of the engine wasn't flaking (the paint), or anything severely deteriorated.