Bruce
Start by replace fuel/water separator filter and check it for water in fuel, if find water then drain and clean tank, add 2 + 4 Fuel conditioner(0764687) to fresh fuel, start and run engine for at least 15 minutes.
If you have a 2 stroke motor then remove air silencer and spray fogging oil( 0777186) in carbs as per directions on can.
If you have a 4 stroke then shut engine off, remove spark plugs and spray 1 oz fogging oil into each cylinder, remove landyard cord to prevent engine from starting and crank engine over a couple of revolutions to coat cylinders, piston, rings and valves with oil. reinstall spark plugs.
I would drain fuel from carbs or VST(if fuel injected) if they have drain screws.
Drain gearcase lubricate and look for water in oil, if find water in oil then need to reseal gearcase and refill with proper gearcase lubricant for your model motor( your motor uses 0775605 HI-VIS lubricate).
Grease all grease fittings, remove prop and grease prop shaft splines, grease steering cable shaft at outboard bracket.
Tilt motor all the way down to drain water from engine block and gearcase.