Tiller restoration progress

The tiller on the boat, which I'm fairly certain is made of ash, had dulled to an ugly driftwood color and was a little smelly. I sanded it a bit and got some of the original "warm" wood color to come out, but ultimately I think the discoloration in the wood is a little too deep for sanding to be viable. Fortunately, the tiller appears sound (I poked around in it with an awl to be sure), so I'm going to paint it white and then varnish it. Hope to pick up the paint and varnish tomorrow so I can get started. 

Effort (sanding, applying wood filler, sanding): 1 hour

Cost: $12 for sandpaper of varying grains, which will be re-used