New engine, won't run!

[brothers69c-10]

Everything you all have said about the distributor i have tried. I cput the distributor right on and 180 off, moved it a tooth either way from those positions and nothing. I check tdc just like you all have posted. But now on to something new.....

I've been thinking about the dry cylinder deal with puting oil in the cylinders. I had forgot that when i was checking the starter out i sprayed a ton of wd 40 down the spark plug holes. I would almost bet since wd 40 does evaporate quickly especially with the plugs in the motor, that when gas hits the plugs its more or less flooding the engine. So i am thinking that if i pour some regular motor oil down the holes and crank that thing over alot and clean the cylinders out, that it may run. What do you guys think?