No way is that gas any good. Was any stabilizer added to the fuel when it was parked? Hopefully, it's still a liquid and not much in the tank. You can expect that battery to not only be dead but also junk and probably won't hold a charge. If there's not much fuel in the tank and whatever is in there is still liquid, pour in a couple cans of Berryman B12 and put about 1/2 tank of fresh fuel in it. Blow out the debris from the spark plug holes and remove them. Use a cylinder fog spray in all the cylinders and let it soak in. Turn the engine by hand (socket and large ratchet or breaker bar on the crank bolt) a few revolutions or until you can feel an improvement in its ease to rotate. Check all the wiring for damage from rodents. Change the oil and filter, taking note of the condition of the oil that's draining (color, thickness, smell, any water, etc.). Reinstall the spark plugs, unplug the coil packs and turn the key to the "on" position (not crank) for a few seconds, then off. Repeat this a few times then check the Schrader valve on the fuel rail for fresh fuel (cover it with a rag and depress the valve with a small screwdriver). If no fuel, either the pump is seized or fuel has hardened in the lines. If it has pressure and smells of fresh gas, crank the engine for about 10 seconds while watching the oil pressure gauge. Let it rest for a minute or two then crank again for another 10 seconds. If you saw the pressure gauge rise a little during the cranking, plug in the coil packs and crank again to see if it'll start. It'll likely miss and stumble and maybe even stall. Your main concern is if the lifters tick but quickly get quiet. Your second concern is if the injectors all start firing or if they're stuck shut.
This is just for the engine. The brakes will need to be serviced (including fluid flush) and the coolant and trans fluid flushed. Hopefully no critters chewed up the wiring or got inside and pissed and died.
