If you spraying starter fluid in the carb and it is still not firing, most likely you have no spark.
remove the top engine cover (blower housing) locate the ignition coil, you'll see it. there is a small black Kill wire hooked to a connector on the coil. Unplug that wire. reinstall the blower housing and try to start.
if it starts with that kill wire unplugged,the coil is being shorted to ground and killing any spark, most likely rubbed insulation on the wire or an issue with the Kill/Flywheel brake assembly.
If it DOES NOT start with that wire unplugged, the ignition coil is bad.
by the way, your profile picture keeps staring at me....