Definitely change the gas. The carbs could need cleaning and synch. The other general items, new plugs, set points, timing, change oil, check battery/ cable connections, valve tappets, etc, are all needing to be checked if the bike has sat and it had previous issues.
It may seem overwhelming to try and tackle these old bikes if you're not used to wrenching. But the general maintenance is actually pretty easy. A few basic mechanic's tools is all you need for most of it, and all the people on this forum are happy to help and have more experience than I ever will.
Welcome to the forum.
-Tim