1988 88hp evinrude help

I have a '88 88hp evinrude that was running great three years ago. It has set up for 3 years and I want to give the motor to my newphew to start fishing. What should I do to the motor before firing it up. I dont want to mess up that great little motor. Thanks in advance for your help.- Jimmy

Drain the old fuel and rebuild the carbs, change the gear lube and maybe install a new water pump.