Rx7 Forum and Owners Club - 1985 GSL-SE 15k original miles in the hands of a rotary newb

This should be a familiar story to most regulars here:

I am a car guy with a fair amount of non-rotary experience. My son and I are trying to revive this car for his up and coming birthday. The car belonged to my late uncle, who purchased the car new in '85. After owning the car for approx. 18 months, he hit a deer coming home one night. The damage only consisted of breaking the windshield, knocking the side mirror off, and putting a fairly good size dent in the rear quarter panel. For whatever (strange) reason, he parked it after the accident and it has sat in the same place (dry garage) up until about a month ago.

Here is what we have done so far:

- Oil/Filter change
- Drain gas tank via fuel pump by jumping the test connector
- Replaced Battery
- Replacing Fuel Filter
- Replacing Air Filter
- Replaced Plugs (NGK 3129)
- Replaced Plug Wires
- Replaced Rotor

The motor turns over freely, but never offers any hint of starting. I have removed each of the leading plugs (one at a time) and reconnected the plug wires to perform spark tests. Both plugs did have spark when turning the engine over. There was evidence of gas on the plugs when removed, which I wiped clean.

I really need some more ideas of things to look at. My remaining troubleshooting steps are few and would appreciate any guidance offered!

I'll follow up with another post that includes some pictures.

Thanks in advance!

Scott