I hesitate to suggest this because if not done correctly it is a fire hazard, but…..
With the vehicle out in an open area away from the garage or shop, put about a jigger of gasoline in the carburetor and set the can 10 or more feet away and try to start it. If it runs a little even if it sputters to a stop, that means you have ignition and your problem is fuel related. If it won’t even spit one lick, you have no ignition, so start your troubleshooting there.
NEVER, EVER try to continue pouring gas in while turning the starter. Many people have been burned badly that way, but just a little gas down its throat followed by the can put away and then try to start is a good test and sometimes might even get it started.