Just a suggestion, pick up the bike and put it in different orientations to drain whatever residual fluids are in the engine/exhaust, when your satisfied that all is drained, walk the bike with plug out and clutch engaged, let it motor over for about 30 seconds(gas off)put about 10 drops of gas directly in the spark plug hole, install a properly gaped spark plug(.025), hook up the plug wire(still leave gas off)
give it a pop and see if it fires for a bit. If it does, take your carb. apart and see what the problem is(float level, dirt, clogged jet) this is assuming you gave good fuel flow to the carb feom the tank(take line off from carb. should drizzle out regularly. Let us know. Happy holidays!!
Mac.