1992 Subaru SVX - 87k original miles - Does not start - needs work

The main draw of this vehicle is the fact that the 87000 miles are original miles!

This vehicle does not run. Tried to get it running two years ago (2016). The engine would not turn over. After a new battery, oil change, air filter, oil filter and fuel filter it just wouldn't turn over. We are assuming it could be the fuel filter.
This vehicle has not run since 2010. It has been covered for those 10 years and the body is still in good condition. The driver side window is off it's track and does not go the whole way up. The interior has been protect from the elements quite well. The leather on the seats split at the seams way before the car stopped running.
The tires are dry rotted and need to be replaced. All of the electronics were working last time we had a battery attached to the car (2016).
This is a pure project car for someone who loves this car and can do some work on it.
This car was in a wreck in 2006. Another vehicle drove on top of the hood during a freak accident. No damage came to the engine. The hood and right fender were replaced. Sadly due to funding the paint was not matched to the original pearl white.

The rims, hood, and CD player were the only upgrades to the car. It also has keyless entry.

The title is clear.

Please feel free to ask me any other questions about this car.