If you have $3,000 cash in hand to offer her, I bet she'll let it go.
The fuel sat for a while, so purge the fuel bowl, drain the tank, add fresh, bleed the lines to the injectors would get the fuel side flowing to start. I would also open the air cleaner box to ensure o critters made a winter home in there for the past few years.
Since you are just north of me on US-41, I would expect the clutch to be stuck. There are tricks to un-stick the clutch. If the tractor was parked in neutral, a stuck clutch isn't too bad to start or to the YM240 onto a trailer. The only problem would be stuck rear brakes.
I too would echo, NEVER use starting fluid on a diesel. I've used REM oil and it's way safer for the engine.