TB360 875 series won't start

good day to all,


         I have a TB360 875 series briggs and Stratton 190cc engine. I don't have the model engine at the moment since I am at work.
The is one I am trying to fix for a friend. I have fixed many before this one but I am still new to the trade. I have clean the carb 3 times, I have cleaned the head and valves. I have fresh in tank and I have chked spark plug and coil to make sure I have spark. It sounds like it wants to start when I pull the chord but nothing. it has backfired a couple times but no sputter or rev.  I feel as if the engine is not getting fuel, so I put some in the plug hole and tried to start. Nothing happened. I am at a lost and have no idea where to go from here. I am chasing my tail in circles. please help