1972 Chevrolet C-10 Short bed 2wd project

1972 Chevrolet C-10 Additional Info:

YouTube video: https://youtu.be/kvqZN5-rsL0
CLEAN TENNESSEE TITLE IN MY NAME AND MY POSSESSION!
Truck was a daily driver and mommy mobile for her until Feb of 2017 when it was last registered so I know it is roadworthy. It has been sitting since then and will not start I tried on ether and it would try to start. Plugs do have oil on them and so i'm sure the valve guides are a little worn.
-350 Engine and 350 Turbo Trans
-8 new R45TS's included
-Napa premium wires
-Fuel filter
-PCV valve
- Body is very solid and slight surface rust for the most part.
- 350 engine and Transmission
-There are some quarts of oil in back of bed so it does use some oil and a couple of plugs reflect that.
-Tires 75 percent
-Newer starter and alternator
-Engine turns over but doesn't fire
5 gallons of fresh gas
-Rust from drip rails on inside around top of windshield
I'm here to be totally open and honest feel free to ask a question. I bought this to be a project and have wanted one for many years but I must sell and I hate to let it go.