Dual Fuel filters and looks like an injection pump so I'd think its a diesel,lots of good parts if you can't get it running I'd say it'd bring $1000 for sure in the 'as is' row and the Cutter is worth $200-$300.If it turns over no obvious damage to the block and other housings I'd go $1200 on the tractor but would like to get it for less of course.