The hole that drains water is on the left side and the front tube with a hose that dumps water to the ground so if that tube or hose is plugged it will let water enter the tank.
No matter how many times you change gas u will still have fuel in the fuel rail
1i would use starting fluid to.try to get it to fire and maybe keep it running long enough to burn the gas in the fuel rail.
Once it gets warmed up it will burn old gas if it is not real bad.
Hth herman