IMHO, i would change the spark plug, probably clean the carb, change the gas.
I realize it has very low miles but just for "sh**s and giggles" i would check the valve adjustment to make sure it's still within specs..
Keep us posted and good luck. My ag is hard to start after it sits for a lenghty period.. After it has turned over several times, maybe try giving JUST A HAIR of throttle.. I have to give mine about 1/8-1/4 throttle after she sits ignored.(i think she gets mad at me for not riding her much.
)