Scag Wildcat Kiwa 26hp Crank/Spark/No fire

[Doug_Paris]

Looking for guidance to get a used Scag Wildcat running. Mower Cranks but will not fire. Replaced spark plugs and get a spark when tested. Gas all the way to the carb. Starter fluid in air-intake hose did not help.
Any guidance would be helpful. It's a Kawi FD731V engine.