Help! No Start, What am I doing Wrong? - 95 SPX Rotax 657x

[CorbinSeadoos]

Rotax 657x Engine Fully rebuilt new spark plugs, exhaust pipe, starter and solenoid, ignition coil, and rotary cover. Everything worked perfectly before the oiler cable snapped and the engine lost compression and seized up. All these parts were working before when the engine worked. I did not rebuild the engine myself I sent it to someone to rebuild it. I know its getting gas because when I was trying to start it the carb was spraying a little gas out the top when I held it down full throttle. When starting the engine, it cranks but it sounds like its not even trying to start. As I kept trying to get it to start, (varying choke and throttle), it backfired bad in the exhaust. The only thing the person who rebuilt the engine did not change was the magneto and the rotary valve. I cant seem to get anywhere troubleshooting and think it the spark plug/magneto timing could be wrong or the rotary valve timing because it sounds like its not even trying to start/firing. I don't know exactly how to check if my rotary valve is in time or not. I would like to see if anyone else has had these issues before and what they would recommend to do. i tried starter fluid and got no where.
(Any response helps)

Thank you for your time,
Corbin.

 

[CorbinSeadoos]

This is what my rotary valve looks like, this is NOT at TDC this was taken when my motor was still out of the hull. Grooves are not very deep.

 

[CorbinSeadoos]

UPDATE**
I confirmed the rotary valve timing. There is no timing issue. It is in time but it still sounds like its not even trying to start. The gas is on, its getting through the Carbs into the engine. Still doesn't even sounds like its firing. Inspected fuses and pulled plugs confirmed its getting spark. Is it possible for the spark to be out of time? I still have no idea why it doesnt run.
Anything Helps.
Thanks, Corbin.