2004 Mercedes-Benz C240 Base Wagon 4-Door 2.6L - Not Running!

For sale is a 2004 Mercedes Wagon C240. It won't start. It will turn over. but has no spark. I tried to change the crank position sensor. may need a new ECM; or if anyone know what the problem may be or how to troubleshoot let me know. It has 120k miles on it. Has some minor damages to the passenger side. The hood and roof has some dings. In some places the ceiling cloth is loose. Please see pictures. I bought it like it is and as a result can't test any other components. I was gonna fix it. but don't have enough experience/knowledge with Mercedes. Feel free to ask questions on eBay or text 4049665111. FREE! Sellers: Add a FREE map to your listings. FREE!