5 yrs is a long time to sit. Definitely the entire brake system will need to be gone thru, and probably the clutch hydraulics as well. Even if they appear to work at first they can easily be prone to sudden total failure after that long of a sit. Gormmets, flex discs, and hoses would be the next things I would think of.

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Chris
64 190D R.I.P.
80 240D W/617 engine -for sale
82 240D -for sale