I went through the same process a few years ago with a tractor that belonged to my wife’s grandfather. It was gas powered and needed a carb tear down along with a tank cleaning and replacement of the fuel lines. It was a fun little project for a couple of my boys and I.
I ultimately ended up selling the tractor after my youngest hopped off without taking it out of gear. He’s too accustomed to hydrostatic transmissions. I was standing next to him when he just hopped off before I could get the reminders out, still in gear and at part throttle. He hopped off the side, out came the clutch, and we watched it motor across the yard and hit a tree. It then tried to climb up the tree while we were trying to shut it down safely. It was an adventure.
After that my wife’s sentiment for the tractor diminished some. Then the pandemic happened and its value increased to the point it made sense to sell. But it still made some good memories.