1st, congrats on a great find, and condolences as the wife just kicked your but. 'what have you done for me lately'
You've done everything absolutely right.
Now on to the basics... fuel, air, fire.
Fuel, open the drain on the bottom of the carb and see what comes out. Water would be a problem, so have a small bowl ready to catch what's there. It should stop at about 4 oz. then go to prime and you should get more. If it don't could be a stuck float, take a screwdriver, use the handle to tap on the bowl.
Air, not much to check, clean air filter is all, or dead cats in the airbox. That would be a problem.

spark, take the sparkplug out or use a spare, plug it in and hold it against the head, you should get a nice blue spark between the teeth if you place your hand on the engine. yes I would concider using insulated pliers.
Also, if the battery is weak and drops bellow 10v while cranking, it's not going to start.
Here's to the wife's good graces