I just got done completely restoring a 48 B, and can't get it to start. I'm completely baffled. The entire engine has been rebuilt, rebuilt mag, and a new carb. I'm getting gas to the motor, have a nice blue spark at TDC on 3116 plugs, and 110 psi compression. It doesn't even attempt to start. Switched the plug wires around, still no luck. Twice it's ignited the raw fuel in the exhaust stack (that will wake you up). So it leads me to believe it is a timing issue. However, I've gone over the timing at least 10 times. With #1 TDC, the governor shaft is horizontal and all timing marks align perfectly. The only thing I can think of is the lag timing on the back of the magneto. It is a Wico C with timing marks at 35 degrees. Would anyone know if this is the correct lag timing or have any advice?