Add a few pictures might help to determine what needs to e done.
If getting it ready for sale my thoughts are as follows:
My caution is that getting it running properly might cost more than the difference to what you would get to sell it as is. Big selling point is that the parts are all there and you have the registration / title in your name.
If you do not start it right you could do damage. If the gas is old and gest sucked into the pump and carb it can gum things up. If you can turn the engine over by hand then with some work it should go.
For the tires I would see if they hold air long enough to roll it from point A to B. If they do not replace the tubes and not the tires. If someone plans to restore the car they will get the type they want. The next guy may want black walls or white walls for the tires.
Unfortunately fixing these cars is a labor of love and financial loss. What is gained is the enjoyment, sense of accomplishment and time with self, family and or friends while working on these old cars. In my opinion the time spent and memories of are worth far more than the money spent.
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