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Sorry about your mom.
The gas 20 years ago was not the crap they sale now. Maybe where you get ready to start it someday you will be surprised and you can add some additive to the tank and it'll start right up.
You never know, actually now I think of it is has actually been 34 years, you could still buy decent fuel back then, and mom always put high-test in it.
Its a nice old boat, but I don't ever see having the time to do anything with it.