Have you pulled the plugs out to see if they are sparking? Pull them, plug them into the wires and lay them on the head or cooling fin to make ground. Then turn over the engine with the start switch. If you have spark then it isn't electrical. No spark, check all the fuses again. If you have spark, then spray a little ether (AKA starter fluid) into the cylinders and quickly put the plugs back in. Try and start it on the ether. You can also spray a little directly on the air filter.
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