Welcome to the board
-I would swap out the fuel for fresh stuff cause stale fuel will make it impossible to start.
-Take your own battery or jumper cables because you have no idea if he actually tried a reasonable battery.
-What are the plug leads like? Could be bad leads.
-Timing could be out even if it has spark. Not sure if you can do much about that without being walked through it if you don't know how to retime it.
-Check vacuum lines and all plugs make sure nothing is unplugged or loose
When you start trying to start it do the usual checks for spark and fuel after checking the oil and water. If it has been sitting sometimes they do take a while to start then after they do may smoke for a minute then clear.