Where to start with sitting 914?, 914 has sat for 16 years, where to start? Options

[Planeswalker33]

After 10 years I was finally able to convince my Mother-in-Law to let me buy her 914. It has sat in her garage since 2004 and only been rolled out twice. I had always thought there was an overheating issue and something wrong with the steering. Once we got her cleaned up and started talking I found out the only issue was CA smog rules at the time. She parked it at the time thinking she needed to wait a few years to be grandfathered in and simply turned it into a surf board rack.

I have some decent experience working with Honda's and Chevy's but this is a first for me. So far I've cleaned and inspected the car as best I can. I removed the battery and though the battery pan is rusted, it's fine underneath. Two spots of rust just below the windshield and it's otherwise in good shape in regards to rust. I've started my list of small parts such as taillights, but I'm really trying to find something that can help guide me through some of the more critical issues I see.

First and main issue, is that the car was simply parked and then not used. It's got about a half tank of gas in it and nothing was done other than deflating the tires a little about 5 years ago. I've started researching parts and assume I'll replace the fuel lines and tank. That doesn't seem exceptionally difficult from what I've found online.

If anyone can point me in a direction of steps to get a car going again that has sat full a fluids it would be much appreciated. Hopefully I can get her running by the end of the Summer. Thanks!