Always garage kept. Hasn't been started in years. Any recommendations before starting ?

 

Very nice looking example there. Doesn't look like it will have any major problems. Do you know the reason it sat for so long without being used? As far as starting for the first time, the search function here is your friend. Probably one of the most asked questions, and there are hundreds of threads with common answers. Here's a link to a recent one in the 1st Gen section:
https://www.rx7club.com/1st-gen-gene...-time-1148157/

 

owner was old and couldn't drive anymore.

 

Welcome to forum

 

Welcome!! Beautiful Custom Silver Metallic 85 SE!!! How long has the car sat? This will determine what should be done before starting the engine.

 

So there wasn't any mechanical problem that sidelined it and needs fixing. That's good. A gummed up fuel system may be your biggest possible obstacle. Take the plugs out, can you turn it over by hand? Maybe squirt some marvel mystery oil in both housings through the plug holes and spin it over a few times. I'd reinstall the plugs and try starting it. You still might have to clean the carb and / or fuel system but I'd bet it might surprise you. If it starts and runs ok, then I'd start changing out the oil and coolant and looking at the brakes and clutch hydraulics.

Was the previous owner the original owner? How many miles does it have? The car appears in very good condition from just the two pics.