Upkeep on a motor that sat for 2 years

Found out that on the leading edge of Honda's lower unit there is a small water inlet that runs to the speedo gauge.  Mud daubers or something plugged it up while it was in storage.

A 1/16th drill bit flossed gently in/out cleared the hole, then you're supposed to disconnect the rubber hose near the lower unit and push air through it to clear out any debris that landed inside.

Unfortunately, removing the hose broke the nipple that sticks out of the lower unit, and had to replace that for $10 - just unscrew the old one, screw in the new one and re-seat the hose over the nipple.

Now, just have to figure out the tach.

Update:

Motor running fine.  Trolling batteries holding charge.  Livewell pumping.

No speed or tach registering on the dash gauges (battery/fuel/trim/engine hours showing fine).  Any specific places to look at first?

I'd guess loose or chewed wire if it were just one of them....but both?  Could corrosion have gotten both of them?

2001 Lund Tyee Gran Sport 18.5

One quart of marine SAE 90W Hypoid gear oil for the 130 hp Honda 

I've figured out that the 130 Honda 4-stroke takes about 6 quarts of oil, but I can't find how much gear lube I will need.  Is it more than a quart?

Charge the batteries and giver her a go. I assume EFI, may run a little ruff for a bit worse case. Sounds like Dad took good care of it. Check the oil coloring before wetting it. Oil don't go bad sitting on the trailer. 

PimplySwede, the use of alcohol free fuel with SeaFoam is a plus in sprucing up the stored motor. If the tank is full of old fuel I’d still consider draining it. If there is only a small quantity add fresh fuel with SeaFoam and test run on water muffs. I would still do all the other regular maintenance items mentioned. I have a 2020 Mercury 25 hp 4 stroke on my river jon boat. I fish with it April, May and early June then store it in my detached garage. I use non alcohol fuel and SeaFoam in it. It is usually stored with a couple gallons in the 6 gallon remote tank and runs fine on it the next season. 

Personally, I’d drain out as much gas as you can. It probably didn’t break down like regular fuel does, but you don’t want to be out on the water and find out differently. I usually use any older non ethanol fuel in my mower, but I do mix it with fresh fuel. I’ve never had any problems with it. 
The other recommendations mentioned are a good idea to assure that the motor starts out fresh 

Thanks guys, good things to start with.

Question - he's never put anything besides alcohol-free Premium in it, and always adds Sea Foam.  Do you still recommend siphoning out as much of the old gas as I can?

If possible remove as much of the old fuel as you can. Change the fuel filter. Check spark plugs and replace if they look fouled or dirty. Change crankcase oil and filter. Add fresh non alcohol fuel and use a fuel system maintenance product such as SeaFoam. Change lower unit gear lube. Use water muffs and start it allowing it to run long enough to see if the water pump is working properly, if so let it run at fast idle 30 minutes to allow the fresh fuel and fuel treatment to circulate through the system. Trouble shoot from there. 

Do yourself a favor and bring it to a reputable shop. You could have a problem anywhere from the gas tank to the propeller.

I'd recommend fresh gas of course. Change the oil and oil filter, if it is a carburated model clean the check and clean the carbs if needed and also check and change the fuel filter and some sea foam In the gas never hurts.Replacing the water pump impeller couldn't hurt either. But other than that it should be pretty straightforward and the gas oil change and carb clean if it applies to your motor should be all you need to do before you can fire it up