Small Engines (Lawn Mowers, etc.): Wont start, spark tester, overhaul kit

Question
Poulan Pro 24 HP riding mower.  Model 968999516, Serial 081258547.
Briggs 24 HP extended life.  Model 44M777, type 01 10 G1, code 080305YG.
Clean fuel treated with Sta-bil.  New spark plugs, .030 gap.  Spark tested with in line spark tester. Fuel pump is working.  Shut off solenoid clicks when switch is turned on.  Used Starting fluid.  Have done all recommended oil, and filter changes.  Was running good last time I used it.
Cranks but won't start.  (original question was to Eric)

Answer
Don

Remove the air cleaner and inspect the choke plate mounted on a shaft at the opening of the carburetor's throat. Check that the choke plate closes easily and completely. A choke that does not move freely or close properly can cause difficulties in starting.Spray a small amount of carburetor cleaner on the shaft of a sluggish choke and into the venturi to loosen grit. Debris in the carburetor often causes performance problems.

Open the fuel valve (if equipped), located at the base of the fuel tank where the fuel line is attached. Remove the line and check for blockage.You may have to rebuild the carburetor sounds like there is blockage somewhere. I have included the overhaul kit and the part # if you need it.
BS,797890
KIT-CARB OVERHAUL