What parts should I expect to replace to get mower running?

I inherited a non-running Murray Select lawn tractor (model 465306x8B). It's not in bad shape. Hasn't run in a few years and the word is it may need a starter. 2006 battery is at 5 volts. Just ordered a key for it and took some of it apart to clean. Drained the old fuel and pulled the plugs. I haven't done much mechanical work in my day, but if I knew what might need replacing, I'd have a better chance at getting it running. Is there anything that typically brakes on this particular machine that would prevent it from starting? I will plan on replacing fuel, plugs, air filter, and maybe oil (although doesn't look bad or low).

I'm aware of how ethanol in gas has been destorying small engines. Didn't see an easy way to take off carb to clean. Is this an issue.

Thanks.

What parts should I expect to replace to get mower running?