Engine Storage Issues

If it has never been fired, back off all the rocker shaft bolts, to close all the valves..Tape up all the ports that are exposed. If is complete, as in intake, oil pan, etc., then just keep it in a storage area that is constant temperature, and fairly dry. hit it with WD40, let it dry, then put it in a large trash bag or 2, squeeze out the sir, and tape it shut. Then, ignore it. Dont peak, or break the seal. It cannot be stored outside, under a tarp, or under a roof, but not enclosed. An unheated agarage is OK, just leav the door(s) down. The change of temp will cause rust to form on any exposed metal.