My toro snowblower will not start,with gas or starting fluid,no spark,stater rust cleaned off flywheel,carb cleaned,bench set,It fired with starting fluid ,but the carb had gunk in float bowl,what am

Question edited for clarity.

When you put it away at the end of last snow season, I expect you just rolled it to the corner of the garage and left it until now? The two stroke gas in the carburetor, went bad and gummy. It starts on starter fluid because no gas is coming from the carb.

https://www.google.com/search?q=toro+ccr+2450+carburetor+cleaning

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Try a short burst of starter fluid into the carburetor and promptly pull starter. If it runs for a couple seconds and quits then the carburetor is not delivering fuel.

If it doesnt run on starter fluid then either flooded, insufficient spark, or poor compression / crankcase leak.

Check wires for insulation damage. Spray Carb Starter Fluid into manifold and see if that gets the machine to turn over.

The Toro 38080 was made from 1979 - 1993.

With it not producing a spark then you have an ignition system problem. Depending which Tecumseh HM80 engine setup you have you may have either an internal ignition system or external. By this I mean under the flywheel or external to the flywheel. There was also hybrid system that was both internal and external.

This engine could either points based system or a CDI all in one coil pack.

Now if it is an internal points systems it will be major an under taking for someone that never worked on one these engines as if you replace the points the ignition system must be re-timed. Note that where a few fix time setups. You might get lucky and it just dirty contacts which can cleaned without up setting the timing. To gain access to these points the flywheel must be removed.

Probably the best to do first is to download a copy of the service manual to see if this something that you can do or if you what to get a small engine mechanic that is experienced with Tecumseh repair to do.

Ignition system info starts on PDF page 67 (manual page 63) in the following manual. It will explain on how to test and repair the systems involved.

TECUMSEH-SERVICE--REPAIR-MANUAL-3HP-TO-11HP-4-CYCLE-L-HEAD-FLAT-HEAD-ENGINES-.pdf

Dump out the old gas and put in new.Try a spray of starting fluid into the carb. If it will not fire on the starting fluid there is somthing wrong in the ignition system. Pull out the spark plug and clean it with a wire brush. If it still won't fire the points and condensor need to be replaced.
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First dump the old gas and put in fresh. Clean or replace spark plug.
Put a squirt of starting fluid in the carb. If it fires the ignition system is good. Do this a few times because there is still old gas in the float bowl and fuel line. When the fresh gas gets to the carb it will stay running. If it did not fire with starting fluid the points and condensor will need to be replaced and maybe the coil.

bottom jet is 1.5 turns out from lightly seated and the side jet screw is 1 turn.

go here https://lookup3.toro.com/request/request.cfm they have a link where you can print your own owners manual for free....good luck

That will work. Usually .015 to .020 will work ok.
But there are lots of reasons for a no start. Bad gas, gummed carb, bad spark plug, etc.

check to see if in line fuel shut off valve is open.If so,sounds like carb is gummed up.