1976 Mercedes-Benz 450 SL convertible hard top

1976 Mercedes-Benz SL-Class Additional Info:

This sale is for a 1976 Mercedes 450 SL. This car was running well last year, but after sitting for the past year outside when attempting to start it the engine fires immediately but will not continue running.
The overall car is in good shape with straight body panels and trim, one bumper corner is is not attached, otherwise the exterior is in great shape. The paint could use a good buffing to make it shine but is in reasonable survivor condition.
We had a lot of rain here in Georgia the past year and some water seeped into the interior as it sat outside so I pulled the carpets as they were wet. The only rust is (2) 1-2 inch holes in the driver's side floor board. The rest of the car is rust free as it came from dry Arizona/California.
This car has a good battery and many recently replaced parts, such as the ignition system, exhaust system, good tires, suspension, and many other good bits.
I can verify that this car was running and driving well at the beginning of last year, but I simply don't have the time to spend diagnosing the issue it has now, but the main drive train is in good shape including the transmission, engine, brakes, and suspension, but as stated earlier that the engine cranks immediately and fires but once you release the key it dies immediately.
This car would make a good base to start a restoration or resto mod. The odometer reads 265920 but I do not know if it is functional or broken. I do have a clean and clear Georgia Title for this Vehicle as well. Please let me know if you have any questions. Thanks