Problem with Kohler XT173-0326

Hi all,
First post here looking for some help. Just inherited a Speeco log splitter that has a Kohler engine with the spec # of
PH-XT173-0326. I found out that the prior owner had mistakenly put diesel in the machine, and it has not been run since. I have drained the tank, emptied the carb bowl, put in a new plug and filled with fresh gas but it refuses to start. I do have a spark. I'm considering replacing the carb next, and wondered if this is neccessary, or if anyone has any other suggestions? When I took the air cleaner off, the was definately some very gummy residue visible in the carb, and a very strong smell of lacquer
Any help  and suggestions would be appreciated..

Which supercedes to 1485360S. It needs a good cleaning but at Jack's price of $45.00 for a replacement it's not worth spending time on. We saw a lot of problems with those Chinese Kohlers straight off the boat, the factory corrosion inhibitor clogged the fuel system.

Thanks to both of you....
So just so's I'm clear.... a complete replacement carb ...PN 1485360S...is the one I should get for this engine?
I hesitate to buy a kit and do a rebuild as I've never done one before....Also I'd love to buy  the part from Jack's, but the cost of shipping to Canada makes it dificult....I'll try and get one up here first.

Thanks AVB,
Does this engine have a fuel filter......I cant seem to see one.....and if so should I change that too or will a little diesel residue not harm anything? I guess I should change out the oil and filter too?
Thanks

Thanks AVB....
What about the oil and filter?

Just thought maybe the diesel could have seeped into the oil and contaminated it....good idea about not knowing whether the previous owner had changed the oil...looks really dark.
Thx