Fuel in tank
12.68 volts key-on
oil in crankcase
Did you take the plugs out and verify the sparkl at the trode?
Then with a finger in the hole bump the engine and cinfirm compression? Better yet compression gauge, shrader valve in.
Then look for fuel cranking into a bucket.
Connect the carb and swab to see if the needle coming off the seat. Look for accelerator pump function and the pump shot in the primary/front carb barrel.
Cold time engine from true TDC.