I know bartamos gets frustrated when folks jump in with suggestions before you have done all his tests but, remove #1 spark plug and place your finger tightly over the #1 spark plug hole. Now have someone slowly bump the starter turning the crankshaft until your finger is pushed off the plug hole with a whooshing rush of air. STOP cranking immediately. You are now at TDC on #1 compression stroke. Look and see where the BB is in the hole. Now look and see where the rotor is pointing. If it’s not pointing to #1 distributor tower move the wires accordingly keeping the correct firing order. You say you have a strong spark so the only other things you need for the engine to run are spark at the right time, fuel and compression. My feelings are that since it previously ran and it wouldn’t fire off on starting fluid, some component of the ignition system has moved out of spec or you have lost compression. Good luck.
