Good ideas to start.  Thanks for the input.  Yes the young man will provide the labor.   
  
I would like to dry it out good.  It's cold here - but I do have an insulated garage - have it up to 45 degrees already.  I will put a fan on low, blow air through it.  Take the carpet out. 
  
I would like to get to the point where it fires and runs.  Do you think it would hurt to focus on the engine - then if it fires and runs, drain the trans and differentials before I move it out of the garage? 
  
I think I will give it my best shot to clean it all up, dry the contacts and use the new ECM.  I look at it this way....if I took my laptop and dropped it in the bathtub when plugged in....I would not expect it to run when I dried it.   
  
Bob