first things first. you have spark and comp, good. is fuel getting through the line and into the carb? there is a bowl drain screw that will tell you if you are getting gas. if your carb has gas, remove your airfilter from the airbox and cover the hole going to the carb. try starting the engine. if it starts and runs by hand choking, it could be one of several issues. the first is whether the carb is clean. some carbs are really easy to clean while others are a major pain. next will be the intake boot between the head and carb. this is tested by restoring the breather assembly and spraying some carb cleaner at the boot while the engine is running. if the engine revs, you have a leak, replace the boot. if not, check your idle set and mix set.