It's probably sulphated, but jump it off, then later give it a proper charge. Don't expect it to charge up just driving it. Then have it tested by someone who knows what they are doing.
Oil will be OK, but the fuel may be bad. It won't hurt to try it. I'd put a couple bottles of gas dryer in it first, then shake the car to help the additive mix with the fuel. If it starts, head for the closest gas station and fill it up with fresh stuff. Hopefully you will have room to add a half tank or better. You would want to run the old fuel out ASAP, or stop at a quick lube and see if they can drain it. If so, have them change the oil too. If it won't run on the old fuel, you may as well have it towed to a shop that will flush the system of old fuel. This is your biggest problem.
Low tires? Other than the battery and fuel, it should be fine.
I would advise replacement. A battery left uncharged for more than four months will be sulphated.
The gas is less likely to have gone bad in modern cars with sealed gas tanks, but it may have. Smell it. If it has a rank, varnish-like smell and the engine won't start, drain the system and replace it.
Did you leave the park brake on? It may be stuck now.
Air oxidization and autopolymerization. Leave it long enough, and your can full of gas will turn into a solid lump with some semi-liquid sludge surrounding it. Essentially, it turns into a (very) primitive form of plastic.
Gasoline isn't just a single chemical. It is composed of numerous different compounds and additives, some of which evaporate much faster than others. Even in a tight system, the lighter fractions can still evaporate out via the charcoal canister over long periods of time, leaving behind the rest of the gasoline's original mix. This residue will not burn properly in a modern emissions engine, and in some cases the residue can varnish up the bottom of the tank and the fuel injection system. I've successfully topped off the tank with the highest octane detergent fuel in the past and the car seem to run alright, no long-term harm.
Don and JazzMan answered your question most ably. The only thing I might add is that if you plan on storing your car for a long period, make sure the tank is full and add a gasoline stabilizer intended to alleviate such problems. The stuff doesn't cost much and most parts stores keep it on the shelves where you find injector cleaner and such nostrums. Run the engine long enough to make sure stabilized gas gets all the way up to the fuel rail.
The detergents and especially oxygenates added to modern fuels to promote cleaner burning tend to react with the fuel itself over time. It basically causes it to partially oxidize so that what you're left with isn't really gasoline anymore... which is why it smells like paint thinner after that happens :-p
Old fuels without oxygenates can be left an AMAZING amount of time with no adverse effects.
I'd pull the plugs and squirt 2 oilcan strokes into each cylinder before cranking it over.
If it starts, BE CAREFUL re: the brakes until you're sure they really stop you ok. Others mentioned the rust...while it's there, you won't stop well at all.
I'd get it warm and go straight to RipOffLube for an oilchange.
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