Thanks for all the responses.
Tires were put on in July of 2015, they are still in good shape with no cracking. However, they are Dunlop tires, and well, with 25+ years and 100's of thousands of miles, I feel safe in my opinion that Dunlop tires suck. If you like Dunlop, more power to you, but not for me. So they will get replaced before the real season hits.
We pulled the tank today and drained the old fuel from it. The petcock was not flowing fuel, so we pulled it from the tank, pulled it apart and thoroughly cleaned it. Put it back together and it is functioning exactly how it should.
Since we had the tank off, I had him put in a new spark plug. Since the bike had set for close to a year, I had him put a small amount of MMO into the cylinder to lubricate the top end.
Next we pulled the carb, cleaned the jets and inspected seals etc, It is all in good shape. Carb is back together and back on the bike.
Fuel & vacuum lines from the carb to the petcock looked iffy, so I went ahead and ran new line. Used a fuel injection hose since they hold up better over time.
After all that, he put the new battery in it, bolted it all back together, pulled the choke, set the petcock to prime and fired his bike for the first time. She purrs really nice except for an exhaust leak where the muffler & head pipe connect.
By this point, it was time for dinner & school work, so I had him put up the tools, clean everything up and tuck her away for the night.
Plan for after school tomorrow is to change the oil & see if we can fix the exhaust leak. Sounds like checking the cam tensioner will be added to the list.
Saturday will be the beginning of riding lessons.
Wish me luck!