Small Engines (Lawn Mowers, etc.): Carter Go-Kart engine problem, briggs stratton, head gasket

Question
Briggs & Stratton 5 HP Engine (136212): That is my engine.  I can not get it started.  I has no been ran for a while.  I put new gas and oil in.  When I spray starting fluid in the carb it starts for a few seconds and then dies. So im pretty sure the carb is messed up.  I took the carb off and cleaned it with carb cleaner.  Looks fairly clean.  What else can I do??

Answer
Take off the head and wire-brush it down. Rotate the engine until the intake valve, the larger one, is raised a bit, then slide some 80-grain or heavier sandpaper under the valve to clean it off. Wire brush the tops of the valves, and the top of the piston. Replace the spark plug. Replace the head with a new head gasket. That's it.