Riding mower not running - $100

I think the mower could be fixed by someone with the right skills.
If nothing else, could be used for parts.
Comes with an extra belt, plugs, oil filter.
Was an excellent mower for many years (since 2016), as I was mowing about 3 acres.
The transmission is locked, so I recommend bringing a trailer to haul it.
Photo is when it was new.