1996 Toyota Corolla car not driven for 3 years/what repairs

Engine Performance problem
1996 Toyota Corolla 4 cyl Two Wheel Drive Automatic 110K miles

The battery died after I stopped driving this car and also stopped starting the engine and the car has been sitting for 3 years. I am sure there was/is gas in it. I am in the process of making it operational again and was told by a mechanic that as a cautionary maintenance, I should have the timing belt changed as it may have become brittle. I have been quoted $660-$700 for this repair and all total, repairs to run around $1100-$1200 (not sure yet what the other repairs are). Does the timing belt need to be changed? What should be done to a vehicle that has not been driven for 3 years? Thanks