Bring the #1 piston up to top dead center exactly on the firing stroke and then advance the distributor between 1/10 to 1/8 turn, maybe even as much as 1/4 turn so it will start.
Good luck
No motor will start with the spark hitting the spark plugs at or past TDC
I normally will bring the dampener up so the TDC mark on it is at 15 BTDC on the timing tab and then pull the distributor cap so I can see the reluctr and the magnetic pick up and move the dirstibutor so it is almost lined upperfectly with each other so it fires the coil around 15 BTDC