2009 kymco mongoose 70cc atv not running

[busaisbetter]

I just bought my daughter 70cc atv that previous owner said all it needs is carb cleaning.

1) carb were already clean, i cleaned them again
2) put new gas filter, changed gas, changed oil, checked and adjusted valves, put new spark plug.
3) engine turns but wont fire.

I even put starter fluid in spark plug hole and still no luck.

I order CDI - is it AC or DC ?? mine looks ok on multimeter .

any other ideas

[Kansas kymco]

With the spark plug out and laying on part of the engine where the side of the plug is touching metal and you crank the engine over do you see spark from the plug?