The intake closes at "X" number of degrees After Bottom Dead Center, not Before Top Dead Center.
After the plug fires, maximum cylinder pressure will occur when the piston is 12 to 14 degrees After Top Dead Center.
Maybe you can keep track of the valve events better if you think about it this way. There are 360 degrees in a circle. From ZERO to 90 degrees is AFTER TOP dead center. From 90 degrees to 180 degrees is BEFORE BOTTOM dead center. From 180 to 270 is AFTER BOTTOM dead center. From 270 back to zero is BEFORE TOP dead center.
But remember, in a 4-cycle motor, there are 720 degrees to a complete cycle.

Let's say the intake valve begins opening at 20 degrees BTDC. The piston comes up to TDC and reverses direction, heading down the bore with the intake valve open. It gets to the bottom of its stroke and reverses direction, heading back up the bore. At some point after BDC, the intake valve will close. This is the most critical event in the valvetrain. If you close it too early, you may not fill the cylinder completely. If you close it too late, the piston, which is coming up the bore, will push some of the mixture that was just pushed into the cylinder by atmospheric pressure, back up the intake track and out of the motor. You can see this at night by shining a strong light across the throttle body or carburetor. It looks like a white fog. So the cylinder does not begin to pressurize until the intake valve closes, which will be at some point after BDC. The piston will continue to the top of the bore and the mixture will go BBBAAAANNNG, sending the piston down the bore and turning the crankshaft. At some point after TDC with the plug firing, the piston will arrive at a point between 90 degrees and 180 degrees from the top of the bore and the exhaust valve will begin opening, blowing the burnt gases out the exhaust port and into the exhaust system. The piston will go to the bottom of the bore and then reverse direction, heading to the top of the bore while pushing out all the burnt gases. At some point with the piston coming up the bore, the intake valve will also open. Now, we have both the intake and the exhaust valves open. This is called the overlap period. As the piston comes to zero at the top of the bore and reverses direction, headed down the bore, the exhaust valve closes and the intake valve remains open, again allowing atmospheric pressure to fill the cylinder with an explosive mixture of air and fuel. And there you have it.
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