The ball/the BB/the round thing dimple symbol, is at 5° BTDC. The flywheel is marked by the factory with a BB ball at the specified optimal timing spot and the retard/advance number is stamped. If it says 5, then the ball is at 5°. Put the pointer on the ball. There is no math involved. The flywheel is also marked by the factory to show TDC if you need that. That's that line next to, or between, the UC, I call a hash mark, which is what it's called on calipers. No math involved. UC or UDC is what we now call TDC. The Triangle or V is used by the factory, not us, when they synchronize the motor. I hope we know that the teeth having nothing to do with timing. There is no measuring or math involved.
The procedure in the manual, that Kevin posted, has no math.